CFA考試知識(shí)點(diǎn)很多，不懂的知識(shí)點(diǎn)有不同的出題方法，在CFA考試中存貨計(jì)價(jià)方法是怎樣的呢？存貨計(jì)價(jià)方法是一種企業(yè)會(huì)計(jì)賬務(wù)處理方法。存貨計(jì)價(jià)方法的選擇是制訂企業(yè)會(huì)計(jì)政策的一項(xiàng)重要內(nèi)容。

選擇不同的存貨計(jì)價(jià)方法將會(huì)導(dǎo)致不同的報(bào)告利潤(rùn)和存貨估價(jià)，并對(duì)企業(yè)的稅收負(fù)擔(dān)、現(xiàn)金流量產(chǎn)生影響。我們一起看看CFA考試題是怎么出題的！

Selected financial information about a company is provided in the table:

Which of the following conclusions is most accurate based on the foregoing information?

A、The company faces a strong possibility of future write-downs.

B、The price of supplies increased significantly.

C、Management anticipates a strong increase in product demand.

【Answer to question 2】A

【analysis】

A is correct.The company experienced a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This scenario suggests a decline in demand for the company’s products and a strong likelihood of future write-downs.Supplies grew by less than 2.0%,but sales increased by less than 5.0%,so it is unlikely that the price of supplies increased significantly.

B is incorrect.Supplies have grown by less than 2.0%,but sales have increased by just under 5.0%,so it is unlikely that there has been a significant increase in the price of supplies.

C is incorrect.There is a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This suggests a decline in demand for the firm’s products.

CFA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握CFA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢。