lianjayjay2020-07-30 08:55:21

老师你好 关于LIFO FIFO 以下题中，我不太知道这个题的考点以及为什么答案是C ，请详细分析一下谢谢 All else being equal, if the purchase price of inventory is increasing , a company that accounts for its inventory under LIFO instead of FIFO is most likely to have a A. lower net cash flow from operating activities B. lower market valuation of its common equity C. higher debt to equity ratio 我在看完问题首先想到的是这个题考的是FIFO 和 LIFO的区别，然后我就罗列了 如果按照物价上涨趋势来走，FIFO和LIFO的各个项目是higher 还是 lower ，但是看完选择项 就有点懵了