首页
登录
职称英语
During a period of rising prices, which one of the following statements is corre
During a period of rising prices, which one of the following statements is corre
游客
2025-06-20
16
管理
问题
During a period of rising prices, which one of the following statements is correct?______.
选项
A、The LIFO method will produce lower profits than the FIFO method, and lower closing stock values.
B、The LIFO method will produce lower profits than the FIFO method, and higher closing stock values.
C、The FIFO method will produce lower profits than the LIFO method, and lower closing stock values.
D、The FIFO method will produce lower profits than the LIFO method, and higher closing stock values.
答案
A
解析
答案为A项。在后进先出成本流动假定(LIFO)中,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。在通胀期使用该假定,将使销货成本偏高,进而利润偏低,而期末存货成本偏低,进而期末存货价值偏低。故本题选A项。
转载请注明原文地址:https://tihaiku.com/zcyy/4126661.html
相关试题推荐
Whichoneofthefollowingstatementsaboutcyclicalunemploymentisnotcorrect
Whichofthefollowingisthemostaccuratemeasureofabond’sinterestrates?_
Whichofthefollowingdefinitionsfitsdepreciation?______.A、Allocationofthe
Whichofthefollowingisanexampleofanautomaticstabilizer?______.A、Achang
Whichofthefollowingisgenerallytrueofallbonds?______.A、Thelongerabond
Whichofthefollowingdoesnotaffectthepriceofabond?______.A、CouponB、Ini
Wheninterestratesfall,______.A、bondpricesarelikelytofallbyagreateram
Inflationcouldco-existwithallofthefollowingexcept______.A、anincreasein
Whichofthefollowingwouldnotbeasourceoffundsforabanktomeetliquidi
Whichofthefollowingistrueregardingtherelationshipbetweentheinterestr
随机试题
某工程建设中拟采用现行强制性标准未作规定的国际标准,以下哪一种做法是正确的?(
车辆检测器产品外观及安装质量检测和主要技术指标检测中任一项不符合要求时,该项扣分
下列关于收入型基金特点的说法中,错误的是()。A.收入型基金常常投资于风险较大
结核分枝杆菌侵入人体的途径不包括A.呼吸道 B.消化道 C.破损的皮肤 D
3,4,10,33,()A.67 B.76 C.96 D.136
开盘价与最高价相等,且收盘价不等于开盘价的K线被称为()。A:光头阳线 B:光
对后现代文化有一种概括就是:中心变成了边缘,系统变成了断裂,整体变成了碎片,深度
患儿,5岁。上颌前牙冷热痛1周,无自发痛及夜间痛史。查:近中舌面中龋,探敏感,叩
A.阵发性自发痛 B.冷刺激一过性痛 C.机械刺激痛 D.疼痛有“扳机点”
中央和地方各级政府在中央统一领导下,根据事权划分及与之相适应的财权财力划分,统一
最新回复
(
0
)