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
13
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
Peopleplaybasketballonit.[br]Peoplefindwayswithit.F人们用地图找路。
Lookatthenotesbelow.Someinformationismissing.Youwillhearaconversati
I’mnotsureifI(have)______timeforit.willhave此处表示将来。
ChooseTHREEletters,A-G.Writeyouranswersinboxes34-36onyourans
Amajorreasonforconflictintheanimalworldisterritory.Themaleanima
WhytheSuper-RichAren’tLeavingMuchofTheirFortunestoTheirKi
WeallknowtheInternetdoesnotrunfastenough.Whatweoftendonotknow
下列命令用于显示l968年及其以前出生的职工记录,其中错误的是A.LISTFOR
固定义齿桥体与牙槽嵴的关系哪项设计是不合理的A.般底式接触 B.桥体与牙槽嵴有
请论述幼儿注意容易出现的问题,以及如何采取相应的教育措施。
最新回复
(
0
)