NO.PZ2018062018000042
问题如下：
Which of the following will be least negatively affected by an inventory write-down?
选项：
A.Solvency ratios.
B.Profitability ratios.
C.Activity ratios.
解释：
C is correct.
An inventory write-down reduces both profit and the carrying amount of inventory on the balance sheet and thus has a negative effect on profitability, liquidity, and solvency ratios. However, activity ratios such as inventory turnover will be positively affected by a write-down because the asset base is reduced.
题目问存货减值会对ABC三项哪个“不会有不好的影响”。也就是对哪个的影响是好的。
A选项：存货减值对资产负债表的影响是存货价值降低，因此偿债能力指标会降低。这是不好的影响。
B选项：存货减值会增加利润表中的COGS，最终NI降低，因此盈利能力指标也降低。这是不好的影响。
C选项：存货减值后资产负债表中存货的账面价值降低，存货的turnover计算出来会变大，对这个指标来说是好事，inventory turnover ratio是activity ratio，所以选C。
存货减值为什么会增加cogs?
