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<strong>菜鸟提问</strong><div style="PADDING-RIGHT: 0px; MARGIN-TOP: 10px; FONT-SIZE: 9pt; OVERFLOW-X: hidden; WIDTH: 97%; WORD-BREAK: break-all; TEXT-INDENT: 24px; LINE-HEIGHT: normal; HEIGHT: 200px; WORD-WRAP: break-word;"><p>我是学理工的，问的都是小白问题。。。不要bs偶啊，呵呵</p><p></p><p>1，invventory level 指的是什么呢？</p><p>2，在讨论FIFO和LIFO的时候，说</p><p>FIFO=Big Iventory</p><p>CR=CA/CL=BIG</p><p>WC=CA-CL=BIG</p><p>请问CR（current ratio）,CL,WC分别是什么？</p><p>3，us.GAAP require that inventory be valued at the lower of cost or market（LEM）。</p><p>if the replacement cost is rising ,the gains in the value of inventory are ignored,and the inventory is valued at cost.however ,losses in the value of inventory due to obsolescence ,deterioration are recognized and inventory is written down to its new market value.</p><p>这句话什么意思？LEM可以用通俗的话解释一下么？</p><p>4，interest ，bonds与debt有什么差别，interest expense指的是什么？interests paid to debt holders又指的是什么？</p></div>

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关键词：Obsolescence replacement recognized Inventory placement 菜鸟 提问

<p>invventory level 存货水平</p><p>2，在讨论FIFO和LIFO的时候，说</p><p>FIFO=Big Iventory 在物价上涨时（通常情况）先进的便宜先入生产成本而后进贵留库存，因而库存价值大</p><p>CR=CA/CL=BIG 流动比＝流动资产/流动负债</p><p>WC=CA-CL=BIG 营运资金＝流动资产－流动负债</p><p>请问CR（current ratio）,CL,WC分别是什么？</p><p>3，us.GAAP require that inventory be valued at the lower of cost or market（LEM）。</p><p>存货应为市场价值较低衡量，因而要计提存货跌价准备</p><p>if the replacement cost is rising ,the gains in the value of inventory are ignored,and the inventory is valued at cost.however ,losses in the value of inventory due to obsolescence ,deterioration are recognized and inventory is written down to its new market value.</p><p>这句话什么意思？LEM可以用通俗的话解释一下么？</p><p>4，interest ，bonds与debt有什么差别，interest expense指的利息支出 interests paid to debt holders</p><p>本文来自: 人大经济论坛(<a href="http://www.pinggu.org">http://www.pinggu.org</a>) 详细出处参考：<a href="http://www.pinggu.org/bbs/thread-287596-1-1.html&amp;page=1">http://www.pinggu.org/bbs/thread-287596-1-1.html&amp;page=1</a></p>