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9天前
融跃答疑王老师 2026-02-07 10:03
致精进的你:
Inventories are valued at cost, not in excess of market. Cost is determined on the "average-cost" basis, except for the cost of finished products carried by certain subsidiary companies, which is determined on a last-in, first-out (LIFO) basis. Inventories valued on the LIFO basis totaled JPY94,578 million and JPY50,037 million at 31 December 2017 and 2018, respectively. Had the FIFO basis been used for those companies using the LIFO basis, inventories would have been JPY10,120 million and JPY19,660 million higher than reported at 31 December 2017 and 2018, respectively.
Note中说了，inventory主要使用"average-cost" basis,即加权平均数，除了the cost of finished products 使用LIFO，即产成品使用LIFO,，所以JPY94,578 million and JPY50,037 million，，PY10,120 million and JPY19,660 million 都是产成品的数据，对于本题的inventory turnover是总inventory，是（608,572 + 486,465）/2
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