CFA考试中存货计价方法是怎样的？

CFA考试知识点很多，不懂的知识点有不同的出题方法，在CFA考试中存货计价方法是怎样的呢？

存货计价方法是一种企业会计账务处理方法。存货计价方法的选择是制订企业会计政策的一项重要内容。

选择不同的存货计价方法将会导致不同的报告利润和存货估价，并对企业的税收负担、现金流量产生影响。我们一起看看CFA考试题是怎么出题的！

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.