【诚心求教】CFA一级 为何 Inventory LIFO较FIFO 现金流较高

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请问各位大牛，在价格上涨的情况下，为什么LIFO方法计算出的现金流偏高？
可以理解：LIFO会使得COGS偏大->NI偏低->税偏低。但是 COGS偏大难道不会使得现金流出变多么？
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关键词：Inventory Inventor Invent CFA一级 vent 现金流

在AF上找到答案了
“I’ve heard people treat COGS as some sort of cash flow. Mind you, it is an Income Statement expense and also may show up in the Balance Sheet; it is not part of the Cash Flow Statements. I guess some people think simplistically about COGS as they do in everyday life; you pay cash for something that you later sell. Turns out it is simply not part of the CF statements and this ‘expense’ may or may not have been paid with cash. ”

cash tax is lower

jessicagyh 发表于 2013-6-4 22:07
cash tax is lower

多谢jessica！刚在analyst forum找到比较完整的回答，现在明白了。

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