b为什么不对呢

问题如下：

Q. An analyst observes a decrease in a company’s inventory turnover. Which of the following would most likely explain this trend?

选项：

A.The company installed a new inventory management system, allowing more efficient inventory management.

B.Due to problems with obsolescent inventory last year, the company wrote off a large amount of its inventory at the beginning of the period.

C.The company installed a new inventory management system but experienced some operational difficulties resulting in duplicate orders being placed with suppliers.

解释：

C is correct. The company’s problems with its inventory management system causing duplicate orders would likely result in a higher amount of inventory and, therefore, would result in a decrease in inventory turnover. A more efficient inventory management system and a write-off of inventory at the beginning of the period would both likely decrease the average inventory for the period (the denominator of the inventory turnover ratio), thus increasing the ratio rather than decreasing it.