就上午那 问题

BTN 6-3 Golf Challenge Corp. is a retail sports store carrying golf apparel and equipment. The store

is at the end of its second year of operation and is struggling. A major problem is that its cost of inventory

has continually increased in the past two years. In the first year of operations, the store assigned inventory

costs using LIFO. A loan agreement the store has with its bank, its prime source of financing,

requires the store to maintain a certain profit margin and current ratio. The store’s owner is currently

looking over Golf Challenge’s preliminary financial statements for its second year. The numbers are not

favorable. The only way the store can meet the required financial ratios agreed on with the bank is to

change from LIFO to FIFO. The store originally decided on LIFO because of its tax advantages. The

owner recalculates ending inventory using FIFO and submits those numbers and statements to the loan

officer at the bank for the required bank review. The owner thankfully reflects on the available latitude

in choosing the inventory costing method.

这企业到底违反不违反会计一致性原则

对会计不是很精通，但好像根据新会计准则，LIFO已不允许作为存货计价方法，因为其不符合实物流转的顺序。但是根据中国的这种监管力度，即使违反了一致性也会被忽视。