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请教大佬们一道关于FIFO和LIFO在write-down时影响的问题![[小乖]](/static/emoticons/u5c0fu4e56.png)
如图，在存货发生write-down的时候，哪种计价方法最不会受到重大影响，我选了C.LIFO，因为我考虑的是，新进来的存货都卖出去了，剩下的存货本来都是成本最低的历史价格，很可能比write-down之后的还要低，因此收到的影响最小，答案中也确实提到了这一点，但是正确答案却是B，想了很久没有想清楚其中缘由，求学霸们帮忙解惑
以下是答案：
B is correct. If prices have been decreasing, write- downs under FIFO are least likely to have a significant effect because the inventory is valued at closer to the new, lower prices. Typically, inventories valued using LIFO are less likely to incur inventory write- downs than inventories valued using weighted average cost or FIFO. Under LIFO, the oldest costs are reflected in the inventory carrying value on the balance sheet. Given increasing inventory costs, the inventory carrying values under the LIFO method are already conservatively presented at the oldest and lowest costs. Thus, it is far less likely that inventory write- downs will occur under LIFO; and if a write- down does occur, it is likely to be of a lesser magnitude.
2018年11月12日 13点11分
1
如图，在存货发生write-down的时候，哪种计价方法最不会受到重大影响，我选了C.LIFO，因为我考虑的是，新进来的存货都卖出去了，剩下的存货本来都是成本最低的历史价格，很可能比write-down之后的还要低，因此收到的影响最小，答案中也确实提到了这一点，但是正确答案却是B，想了很久没有想清楚其中缘由，求学霸们帮忙解惑
以下是答案：
B is correct. If prices have been decreasing, write- downs under FIFO are least likely to have a significant effect because the inventory is valued at closer to the new, lower prices. Typically, inventories valued using LIFO are less likely to incur inventory write- downs than inventories valued using weighted average cost or FIFO. Under LIFO, the oldest costs are reflected in the inventory carrying value on the balance sheet. Given increasing inventory costs, the inventory carrying values under the LIFO method are already conservatively presented at the oldest and lowest costs. Thus, it is far less likely that inventory write- downs will occur under LIFO; and if a write- down does occur, it is likely to be of a lesser magnitude.
