2. 职称英语
  3. The following statements are true of LIFO except that______.A、LIFO is an invento

The following statements are true of LIFO except that______.A、LIFO is an invento

游客2025-06-20  19
问题 The following statements are true of LIFO except that______.
选项 A、LIFO is an inventory cost flow whereby the last goods purchased are assumed to be the first goods sold so that the ending inventory consists of the first goods purchased
B、cost of goods sold is determined from the most recent purchase cost
C、cost of ending stock is determined from the earliest costs paid for the inventory items
D、when LIFO is used, cost of goods sold and ending stock will be the same under the periodic and perpetual system
答案 D
解析 答案为D项。LlFO(last—in，first—out cost flow assumption)“后进先出成本流动假定”。假定后购进的材料、商品就是先发出的用完的材料、商品，库存的是最先购进的材料、商品。因此，销货成本按存货中最近期购进的价格计算，期末存货成本按存货中最先购进的价格计算。在不同的盘存制度下，后进先出法的计价结果是不同的。本题中只有D项指出的“存永续盘存制和定期盘存制下，用后进先出法计算的销货成本和期末存货成本是相同的”有误，故选D项。
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