NO.PZ2024011002000161
问题如下：
After completing their forecast of the income statement, Marchand and Palmeiro discuss approaches to forecasting balance sheet accounts. Marchand asks Palmeiro which accounts on the balance sheet can be most reliably forecasted from the income statement.
The best answer to Marchand's question about forecasting balance sheet accounts is:
选项：
A.inventory. B.operating loans. C.property, plant, and equipment.解释：
The income statement can be the starting point for balance sheet modeling. A common way to forecast working capital accounts (i.e., inventory) would be by using efficiency ratios, such as inventory turnover. Projections for long-term assets, such as property, plant, and equipment, are less directly tied to the income statement. The operating loan balance would depend on the working capital needs and cash flow forecasts, so it is two steps removed from the income statement.不是用base 法则来计算BS中account 吗， 为什么解释中说用inventory turnover 来预测库存呢?
