<strong>菜鸟提问</strong><div style="PADDING-RIGHT: 0px; MARGIN-TOP: 10px; ; 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>