joyyy
2024-02-01 01:52老師，這個(gè)公式無(wú)論是課本還是視頻課都沒(méi)有提及啊，怎么做題？
所屬：CFA Level I > Financial Statement 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
2024-02-01 10:40
該回答已被題主采納
同學(xué)您好
存貨周轉(zhuǎn)率公式在原版書(shū)有提及，用當(dāng)期銷(xiāo)售成本/平均存貨，其他公式在原版書(shū)例題和習(xí)題中有提及。
The inventory turnover ratio measures the number of times during the year a company sells (turns over) its inventory. Inventory turnover ratio = Cost of sales ÷ Average inventory
FIFO : first-in, first-out principle，先進(jìn)先出法，先購(gòu)買(mǎi)的存貨先賣(mài)出去。在存貨單價(jià)下降的環(huán)境中，先買(mǎi)的存貨單價(jià)比后買(mǎi)的存貨價(jià)格高，因此將先買(mǎi)進(jìn)來(lái)的存貨賣(mài)出去結(jié)轉(zhuǎn)的成本就相比其他方法要高，導(dǎo)致會(huì)產(chǎn)生更高的成本，而留在存貨的部分，是后買(mǎi)進(jìn)來(lái)的，單價(jià)較低，因此資產(chǎn)負(fù)債表中的存貨金額會(huì)比較低。
In an environment of declining inventory unit costs and constant or increasing inventory quantities, first-in, first-out (FIFO) (in comparison with weighted average cost or LIFO) will allocate a higher amount of the total cost of goods available for sale to cost of sales on the income statement and a lower amount to ending inventory on the balance sheet.
2007 LIFO Reserve = FIFO Inventory - LIFO Inventory=63.3
2006 LIFO Reserve = FIFO Inventory - LIFO Inventory=56.8
Change in LIFO reserve=2007 LIFO Reserve-2006LIFO Reserve=63.3-56.8=6.5
COGS (FIFO) = COGS (LIFO) – Change in LIFO reserve
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