張同學(xué)
2024-01-14 19:03老師，請(qǐng)問(wèn)第三小題，是從那句話看出來(lái)10120、19660是life reserve的？ 而不是前面的94578、50037？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Goollii助教
2024-01-14 21:42
該回答已被題主采納
同學(xué)您好，
您提到的四個(gè)數(shù)字，是財(cái)報(bào)附注的補(bǔ)充信息，是從下面這段話里面看出來(lái)的：
Inventories valued on the LIFO basis totaled #94.578 million and #50.037 million at December 31. 2017 and 2018. respectively. Had tihea first-in. first-out” basis been used for those companies using the LIFO basis,inventories would have been ￥10,120 million and ￥19,660 million higher than reported at December 31,2017 and 2018, respectively.
公司政策提到，產(chǎn)成品（finished goods）是按照LIFO（后進(jìn)先出法：即利潤(rùn)表賣出產(chǎn)成品的成本按照后買進(jìn)的產(chǎn)成品的單價(jià)*數(shù)量，資產(chǎn)負(fù)債表存貨成本是按照先買進(jìn)的產(chǎn)成品的單價(jià)*數(shù)量）來(lái)計(jì)量的。按照題目，LIFO下分母存貨價(jià)值要增加10120和19660，分子的銷售成本要減少這兩個(gè)數(shù)字的差額。
Inventory turnover ratio = Cost of products sold ÷ Average inventory 2018 inventory turnover ratio as reported = 10.63 = ￥5,822,805/[(608,572 + 486,465)/2]. 2018 inventory turnover ratio adjusted to FIFO as necessary = 10.34 = [￥5,822,805 – (19,660 – 10,120)]/[(608,572 + 10,120 + 486,465 + 19,660)/2].
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