问题如下图:
选项:
A.
B.
C.
the 2007 cost of sales was higher because of the write-down
怎么理解以上答案?inventory 减值了成本不是变低吗?
NO.PZ2016012101000147 问题如下 Zimt wrote wn the value of its inventory in 2007 anreversethe write-wn in 2008. Compareto the results the company woulhave reporteif the write-wn hnever occurre Zimt’s reporte2008:(assume the companies use a perioc inventory system) A.profit woverstate B.cash flow from operations woverstate C.year-eninventory balanwoverstate is correct.The reversof the write-wn shiftecost of sales from 2008 to 2007. The 2007 cost of sales whigher because of the write-wn, anthe 2008 cost of sales wlower because of the reversof the write-wn. a result, the reporte2008 profits were overstate Inventory balanin 2008 is the same because the write-wn anreverscancel eaother out. Cash flow from operations is not affectethe non-cash write-wn, but the higher profits in 2008 likely resultein higher taxes anthus lower cash flow from operations.解析题目问相比假设2007年不发生存货跌价(那么2008年就没有回转了),真实情况中(发生了跌价和回转)的2008年财报数字会怎么样?相比没发生什么都没发生的情形,实际的2008年的COGS更低,因此NI更高,所以profit高估了,A正确。跌价和回转是否会影响到应税所得,取决于所得税法是否承认计提存货跌价准备,一般来说税务局不承认存货跌价准备,因此存货跌价和回转不影响应税所得,不影响现金流。但各国所得税法不尽相同,如果税务局承认存货跌价,则2008年利润高的情况下交税多,CFO就少,无论怎么判断都不是overstateB错误。真实情况是发生了存货跌价,但是又转回了,存货价值先降低,然后又增加,最后的存货价值与没发生跌价 回转的情况是相同的,所两种情况下,2008年存货的价值是相等的,不存在高估或低估的情况,C错误。 因为2008的profit会上升(高估),所以税也会相应上升,因此CFO的流出也会增加,对吗?
NO.PZ2016012101000147 问题如下 Zimt wrote wn the value of its inventory in 2007 anreversethe write-wn in 2008. Compareto the results the company woulhave reporteif the write-wn hnever occurre Zimt’s reporte2008:(assume the companies use a perioc inventory system) A.profit woverstate B.cash flow from operations woverstate C.year-eninventory balanwoverstate is correct.The reversof the write-wn shiftecost of sales from 2008 to 2007. The 2007 cost of sales whigher because of the write-wn, anthe 2008 cost of sales wlower because of the reversof the write-wn. a result, the reporte2008 profits were overstate Inventory balanin 2008 is the same because the write-wn anreverscancel eaother out. Cash flow from operations is not affectethe non-cash write-wn, but the higher profits in 2008 likely resultein higher taxes anthus lower cash flow from operations.解析题目问相比假设2007年不发生存货跌价(那么2008年就没有回转了),真实情况中(发生了跌价和回转)的2008年财报数字会怎么样?相比没发生什么都没发生的情形,实际的2008年的COGS更低,因此NI更高,所以profit高估了,A正确。跌价和回转是否会影响到应税所得,取决于所得税法是否承认计提存货跌价准备,一般来说税务局不承认存货跌价准备,因此存货跌价和回转不影响应税所得,不影响现金流。但各国所得税法不尽相同,如果税务局承认存货跌价,则2008年利润高的情况下交税多,CFO就少,无论怎么判断都不是overstateB错误。真实情况是发生了存货跌价,但是又转回了,存货价值先降低,然后又增加,最后的存货价值与没发生跌价 回转的情况是相同的,所两种情况下,2008年存货的价值是相等的,不存在高估或低估的情况,C错误。 如果2007年没有发生减值,那2008年就不会发生回转,相比于2008年发生回转的情况,发生回转不是会使的存货的价值上升吗?那C为什么不对呢
NO.PZ2016012101000147 问题如下 Zimt wrote wn the value of its inventory in 2007 anreversethe write-wn in 2008. Compareto the results the company woulhave reporteif the write-wn hnever occurre Zimt’s reporte2008:(assume the companies use a perioc inventory system) A.profit woverstate B.cash flow from operations woverstate C.year-eninventory balanwoverstate is correct.The reversof the write-wn shiftecost of sales from 2008 to 2007. The 2007 cost of sales whigher because of the write-wn, anthe 2008 cost of sales wlower because of the reversof the write-wn. a result, the reporte2008 profits were overstate Inventory balanin 2008 is the same because the write-wn anreverscancel eaother out. Cash flow from operations is not affectethe non-cash write-wn, but the higher profits in 2008 likely resultein higher taxes anthus lower cash flow from operations.解析题目问相比假设2007年不发生存货跌价(那么2008年就没有回转了),真实情况中(发生了跌价和回转)的2008年财报数字会怎么样?相比没发生什么都没发生的情形,实际的2008年的COGS更低,因此NI更高,所以profit高估了,A正确。跌价和回转是否会影响到应税所得,取决于所得税法是否承认计提存货跌价准备,一般来说税务局不承认存货跌价准备,因此存货跌价和回转不影响应税所得,不影响现金流。但各国所得税法不尽相同,如果税务局承认存货跌价,则2008年利润高的情况下交税多,CFO就少,无论怎么判断都不是overstateB错误。真实情况是发生了存货跌价,但是又转回了,存货价值先降低,然后又增加,最后的存货价值与没发生跌价 回转的情况是相同的,所两种情况下,2008年存货的价值是相等的,不存在高估或低估的情况,C错误。 如题
NO.PZ2016012101000147 问题如下 Zimt wrote wn the value of its inventory in 2007 anreversethe write-wn in 2008. Compareto the results the company woulhave reporteif the write-wn hnever occurre Zimt’s reporte2008:(assume the companies use a perioc inventory system) A.profit woverstate B.cash flow from operations woverstate C.year-eninventory balanwoverstate is correct.The reversof the write-wn shiftecost of sales from 2008 to 2007. The 2007 cost of sales whigher because of the write-wn, anthe 2008 cost of sales wlower because of the reversof the write-wn. a result, the reporte2008 profits were overstate Inventory balanin 2008 is the same because the write-wn anreverscancel eaother out. Cash flow from operations is not affectethe non-cash write-wn, but the higher profits in 2008 likely resultein higher taxes anthus lower cash flow from operations.解析题目问相比假设2007年不发生存货跌价(那么2008年就没有回转了),真实情况中(发生了跌价和回转)的2008年财报数字会怎么样?相比没发生什么都没发生的情形,实际的2008年的COGS更低,因此NI更高,所以profit高估了,A正确。跌价和回转是否会影响到应税所得,取决于所得税法是否承认计提存货跌价准备,一般来说税务局不承认存货跌价准备,因此存货跌价和回转不影响应税所得,不影响现金流。但各国所得税法不尽相同,如果税务局承认存货跌价,则2008年利润高的情况下交税多,CFO就少,无论怎么判断都不是overstateB错误。真实情况是发生了存货跌价,但是又转回了,存货价值先降低,然后又增加,最后的存货价值与没发生跌价 回转的情况是相同的,所两种情况下,2008年存货的价值是相等的,不存在高估或低估的情况,C错误。 是和周期有关么?实在很难理解。如果2007年出现的下调,也就是2007年因为存货减值的COGS增加?
NO.PZ2016012101000147 问题如下 Zimt wrote wn the value of its inventory in 2007 anreversethe write-wn in 2008. Compareto the results the company woulhave reporteif the write-wn hnever occurre Zimt’s reporte2008:(assume the companies use a perioc inventory system) A.profit woverstate B.cash flow from operations woverstate C.year-eninventory balanwoverstate is correct.The reversof the write-wn shiftecost of sales from 2008 to 2007. The 2007 cost of sales whigher because of the write-wn, anthe 2008 cost of sales wlower because of the reversof the write-wn. a result, the reporte2008 profits were overstate Inventory balanin 2008 is the same because the write-wn anreverscancel eaother out. Cash flow from operations is not affectethe non-cash write-wn, but the higher profits in 2008 likely resultein higher taxes anthus lower cash flow from operations.解析题目问相比假设2007年不发生存货跌价(那么2008年就没有回转了),真实情况中(发生了跌价和回转)的2008年财报数字会怎么样?相比没发生什么都没发生的情形,实际的2008年的COGS更低,因此NI更高,所以profit高估了,A正确。跌价和回转是否会影响到应税所得,取决于所得税法是否承认计提存货跌价准备,一般来说税务局不承认存货跌价准备,因此存货跌价和回转不影响应税所得,不影响现金流。但各国所得税法不尽相同,如果税务局承认存货跌价,则2008年利润高的情况下交税多,CFO就少,无论怎么判断都不是overstateB错误。真实情况是发生了存货跌价,但是又转回了,存货价值先降低,然后又增加,最后的存货价值与没发生跌价 回转的情况是相同的,所两种情况下,2008年存货的价值是相等的,不存在高估或低估的情况,C错误。 我发现好多这种类似的问题,但是每回都搞不太清楚到底问的是什么;尤其是看到解答时会觉得和我理解的题目内容不一样。我认为是与\"没发生减值的情况下\"来比较,可是为什么现实情况下默认就减值和回转了?不太理解,觉得理解起来蛮费力的