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Three companies in the same industry are identical except in how they account for inventory: One uses FIFO, another uses LIFO, and the third uses weighted average cost. Although the industry experienced increasing prices in prior years, a recent technological breakthrough has substantially reduced the value of the companies’ inventories, and each company will face inventory write-downs. Which of the reporting methods will most likely lead to the smallest write-down?

A. FIFO

B. weighted average cost

C. LIFO

解析：選C。減記規(guī)模zui低意味著存貨價(jià)值低。而LIFO是賣出zui新的，把zui老的當(dāng)作存貨，因此存貨價(jià)值z(mì)ui低、減記規(guī)模zui低。


Which ... regarding inventory valuation is most accurate?

A. IFRS defines market value as net realizable value less a normal profit margin.

B. Both IFRS and US GAAP allow the reversal of write-downs back to the original cost.

C. Both IFRS and US GAAP allow agricultural inventories to be valued at net realizable value.

解析：選C。兩種準(zhǔn)則都允許按可變現(xiàn)凈值對(duì)農(nóng)業(yè)存貨進(jìn)行估值。A項(xiàng)，IFRS將可變現(xiàn)凈值定義為售價(jià)減去銷售成本。B項(xiàng)，US GAAP 一般不允許逆轉(zhuǎn)減記。

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