中译英 帮个忙 谢谢Our study provides evidence that the use of LIFO i
中译英 帮个忙 谢谢
Our study provides evidence that the use of LIFO inventory valuation produces material accounting distortions, both in terms of absolute dollar amounts and in amounts relative to other assets and liabilities included on the balance sheet. The financial community may accept these distortions for two reasons. First, it is a distortion on the side of conservative accounting, understating the liquidity measures of current assets, working capital and working capital ratios. Secondly, the disclosure of the LIFO reserve allows adjustment, assuming the analyst has sufficient knowledge to understand the concept of the LIFO reserve.
The use of LIFO inventory will be given a closer look with the approaching adoption of IFRS, which currently does not allow LIFO. We believe our study provides evidence that the transparency of financial reporting could be improved by eliminating LIFO, and that material accounting distortions related to liquidity measurements on the balance sheet could be eliminated for some publicly traded companies.
不要翻译器 谢谢。
Our study provides evidence that the use of LIFO inventory valuation produces material accounting distortions, both in terms of absolute dollar amounts and in amounts relative to other assets and liabilities included on the balance sheet. The financial community may accept these distortions for two reasons. First, it is a distortion on the side of conservative accounting, understating the liquidity measures of current assets, working capital and working capital ratios. Secondly, the disclosure of the LIFO reserve allows adjustment, assuming the analyst has sufficient knowledge to understand the concept of the LIFO reserve.
The use of LIFO inventory will be given a closer look with the approaching adoption of IFRS, which currently does not allow LIFO. We believe our study provides evidence that the transparency of financial reporting could be improved by eliminating LIFO, and that material accounting distortions related to liquidity measurements on the balance sheet could be eliminated for some publicly traded companies.
不要翻译器 谢谢。
赞 Sagitarmen 幼苗
共回答了17个问题采纳率：88.2% 举报
我们的研究是为说明使用先进先出的存货估价清单在物质结算中的失真,一方面包括了一种 完全美元结算,另一方面是在结算中相关的其他财产和资产负债表中的债务.在金融界可以 接受这些失真有两个理由.第一,这种失真站在保守会计学一边没有充分表达在流动资产,营运资本和营运资本比值中的资产流动性程度.第二,先进先出准备的公开接受调整,假定 分析家具备充分的理解和接受先进先出准备的知识.先进先出存货清单的用处通过IFRS接近的采纳给出一个更接近的评价（IFRS当前并不允许先 进先出）.我们相信我们的研究通过显而易见的财务报表排除先进先出和对于一些公开上市 交易公司,物质结算失真关系着资产负债表中资产流动性测量结果而得到证明.
1年前
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