问题如下图:
选项:
A.
B.
C.
解释:
a选项如果是d/a,d不变,write down ,a边下,所以a也是positive呀?
NO.PZ2018062018000042问题如下 Whiof the following will least negatively affecteinventory write-wn?A.Solvenratios.B.Profitability ratios.C.Activity ratios. C is correct. inventory write-wn reces both profit anthe carrying amount of inventory on the balansheet anthus ha negative effeon profitability, liquity, ansolvenratios. However, activity ratios suinventory turnover will positively affectea write-wn because the asset base is rece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 activity ratio指啥?
NO.PZ2018062018000042问题如下Whiof the following will least negatively affecteinventory write-wn?A.Solvenratios.B.Profitability ratios.C.Activity ratios. C is correct. inventory write-wn reces both profit anthe carrying amount of inventory on the balansheet anthus ha negative effeon profitability, liquity, ansolvenratios. However, activity ratios suinventory turnover will positively affectea write-wn because the asset base is rece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 Asolvenratio单从指标本身来说bt/assets, write wn 造成assets减少,solvenratio是positive的吧?Cactivity ratio既包括turnover又包括H,write wn 造成COGS减少,对 inventory turnover是positive,对H是negative吧?
NO.PZ2018062018000042 问题如下 Whiof the following will least negatively affecteinventory write-wn? A.Solvenratios. B.Profitability ratios. C.Activity ratios. C is correct. inventory write-wn reces both profit anthe carrying amount of inventory on the balansheet anthus ha negative effeon profitability, liquity, ansolvenratios. However, activity ratios suinventory turnover will positively affectea write-wn because the asset base is rece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 存货减值为什么会增加cogs?
NO.PZ2018062018000042问题如下Whiof the following will least negatively affecteinventory write-wn? A.Solvenratios. B.Profitability ratios. C.Activity ratios. C is correct. inventory write-wn reces both profit anthe carrying amount of inventory on the balansheet anthus ha negative effeon profitability, liquity, ansolvenratios. However, activity ratios suinventory turnover will positively affectea write-wn because the asset base is rece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 偿债能力指标,比如说A,存货减值,A下降,A上升
NO.PZ2018062018000042 Profitability ratios. Activity ratios. C is correct. inventory write-wn reces both profit anthe carrying amount of inventory on the balansheet anthus ha negative effeon profitability, liquity, ansolvenratios. However, activity ratios suinventory turnover will positively affectea write-wn because the asset base is rece 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,所以选存货减值为什么会使cogs上升呢