LIFO reserve is least likely to increase when inventory unit: A costs are increasing. B costs are decreasing. C levels are decreasing. B 请问 当成本是上升时，只能推出LIFO REVERSE是正，并不能推出其是上升的啊？

请老师详细解释下这两题的区别，谢谢

请老师详细解释一下这题，谢谢

《会计快速突破法》中，第3节课支柱与递延税中讲到一例，企业用0.7亿的在建工程抵给银行用来归还1.3亿贷款。在此例中，企业资产中0.7亿冲抵1.3亿的债务，这个合规吗？明显资不抵债啊~ 请老师指点

这题和a short position in an option?有什么区别，麻烦解释一下谢谢

没看懂这题意思，麻烦老师解释一下

强化班知识点涵盖率是多少

老师，t0时间PUT组合的价值为什么和t1时间点一样，股票的价格没有变化吗

货币贬值率怎么计算？货币贬值率和CPI之间存在数量关系吗？

An analyst found a reversal of $800,000 of a previous write-down of the inventories in a manufacturing company, resulting the inventory's carrying value increased to $4,000,000. Which of the following statement regarding with the inventory is most likely correct? A The company will provide explanations for this reversal in its footnotes. B The company will record a gain of $800,000 on the income statement. C The inventory has a net realizable value of $4,000,000. A IFRS required disclosures related to inventories, including the amount and explanations of any reversal of previous write-downs. The reversal will not be recorded as a gain but a reduction in COGS. $4,000,000 can be the net realizable value or the original cost of the inventory, since we are only allowed to write up to the extent of the inventory's historical cost. 请问：截图中B C选项的公式在哪里可以找到？小视频中B C 选项的推导没有太理解，可否能用公式解释一下？