學(xué)習(xí)CFA知識(shí)中必不可少就是練習(xí)，那在經(jīng)濟(jì)學(xué)中你掌握的怎么樣呢？今天小編給你出一道相關(guān)的考題！

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.

你知道是經(jīng)濟(jì)學(xué)中的哪個(gè)知識(shí)嗎？是Inventory valuation method知識(shí)，是什么意思呢？


存貨計(jì)價(jià)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。