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Susie · 2023年03月27日

这题没理什么意思，可否解释下

  1. CFA I
  2. FRA

NO.PZ2018062004000147

问题如下：

The inventory of company M experienced a write-down in 2013, but the write-down was then reversed in 2014. Compared with the condition that the write-down never happened, which of the following is not true about company M's 2014 financial report? ?

选项：

A.

Cash flow from operations was higher.

B.

2014's ending inventory balance was unchanged.

C.

Profit was overestimated.

解释：

A is correct. The write-down indicates that the value of inventory decreased and the cost of sales increased, the reversal of the write-down indicates that the cost of sales decreased, so in 2014 the profits were overestimated. Because the write-down and reversal of the write-down offset each other, 2014' s ending inventory balance remained unchanged. Although the write-down and reversal of inventory did not influence the cash flow from operations, overestimated profits in 2014 tended to produce higher taxes, which led to lower cash flow from operations.



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王园圆_品职助教 · 2024年02月10日

同学你好，因为存货减值的转回这件事本身并不涉及现金流出流入（只有真的买入存货才会有现金的流出），所以单纯看减值转回本身对CFO的影响，其实影响是零呢

但是，由于存货减值转回会使税前利润增加从而增加当年的应交税费，使税费的现金流出增加，从而才会导致CFO净值的下降哦

王园圆_品职助教 · 2023年03月27日

同学你好，题目是说M公司2013年的时候存货发生了减值，然后在2014年又发生了存货的减值转回。公司现在这种情况，和 假设从来没有发生过存货减值又转回 的这种情况相比，在2014年，以下哪种说法是不正确的

A 选项说2014年CFO会更高——首先要知道，存货减值是增加当年的COGS，减值转回就是减少当年的COGS。2014年如果存货发生了减值的转回，那2014年的COGS会减少，也就是税前利润会增加，这样会导致2014年的税费金额增加，交给税务局的现金流出增加，从而CFO净值就会下降，所以A选项说反了，错误

B选项说２０１４年底的存货余额不变——既然存货发生了减值转回，那就和没有减值的情况下余额一致，B选项正确

C选项说利润会被高估——参考A选项解析就知道，因为存货发生了减值转回，税前利润增加，税后利润＝税前利润＊（１－ｔ）也会增加，所以C正确

咖喱cfa · 2024年02月10日

您好，我想确认一下选项A／ 为什么要推到税费金额啊。我可不可以直接从存货价值推到出ＣＦＯ的变化呢？ 因为inventory balance 增加，the change of inventory will decrease, but it's still negative number, 所以最后CFO会减少

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