FSA · question
During a period of rising purchase prices, a company using FIFO rather than LIFO will most likely report: A. Lower cost of goods sold and higher ending inventory B. Higher cost of goods sold and lower ending inventory C. No effect on cost of goods sold or inventory
Khi giá mua tăng, doanh nghiệp dùng FIFO thay vì LIFO thường báo cáo: A. Lower cost of goods sold and higher ending inventory B. Higher cost of goods sold and lower ending inventory C. No effect on cost of goods sold or inventory
Hiện lời giải / Show answer
Correct answer: A. Lower cost of goods sold and higher ending inventory Correct. Under rising prices, FIFO generally produces lower COGS and higher ending inventory than LIFO.
Đáp án: A. Lower cost of goods sold and higher ending inventory Đúng. Khi giá tăng, FIFO thường cho COGS thấp hơn và tồn kho cuối kỳ cao hơn LIFO.