xixi2022-04-06 11:31:00

55 The Industry and Business Risk excerpt states that, “Increased competition may lead to lower unit sales and excess production capacity and excess inventory. is may result in a further downward price pressure.” The downward price pressure could lead to inventory that is valued above current market prices or net realisable value. Any write-downs of inventory are least likely to have a significant effect on the inventory valued using: A weighted average cost. B first- in, first-out (FIFO). C last-in, first-out (LIFO). 这一题不懂，1）B选项当价格下降的时候，FIFO下最不可能减值是因为FIFO下ending inventory反映的是最新的存货价格，所以不容易减值吗？2）原版书答案后半段是什么意思，为什么又说通常LIFO下不容易减值，是因为通常情况下存货成本是上升的吗？3）题目中说的downward price pressure是产品的价格还是存货的价格是下降的？