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some27 · 2017年02月20日

问一道题:NO.PZ2016012101000147 [ CFA I ]

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?

1 个答案

maggie_品职助教 · 2017年02月21日

存货减值(B/S中存货下降),减值的部分增加当期COGS并体现在损益表中。

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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?

2023-10-20 10:56 2 · 回答

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

2023-08-13 14:41 1 · 回答

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2023-08-09 14:56 1 · 回答

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?

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2023-03-27 21:39 1 · 回答