2. 外语
  3. During a period of rising prices, which one of the following statements is correct?______.

During a period of rising prices, which one of the following statements is correct?______.

admin2011-01-24  25
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。
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