问一道题：NO.PZ2016012101000120 [ CFA I ]

NO.PZ2016012101000120 从公式上理解。 inventory turnover=GOGS/Inventory 所以inventory turnover降低，相当于是GOGS销货成本降低、或者Inventory增加，这不难道不能说明是因为引入了新的设备导致的吗？所以A正确。

e to problems with obsolescent inventory last year, the company wrote off a large amount of its inventory the beginning of the perio The company installea new inventory management system but experiencesome operationfficulties resulting in plicate orrs being placewith suppliers. C   is correct. The company’s problems with its inventory management system causing plicate orrs woullikely result in a higher amount of inventory anwoul therefore, result in a crease in inventory turnover. A more efficient inventory management system ana write off of inventory the beginning of the periowoulboth likely crease the average inventory for the perio(the nominator of the inventory turnover ratio), thus increasing the ratio rather thcreasing it. 解析存货周转率变低说明一年中存货周转的次数变少了，不是好事。A说的是公司新建了一个效率更好的存货管理系统，那应该是周转率增加才对，所以不选A。B说的是存货过时了，因此公司对存货进行了减值，也就是周转率的分母变低，那分数应该是增加才对，所以也不选B。C的意思是公司采用了一套新的存货管理系统，但是这个系统运行中有点问题，导致了向供应商重复下单，采购订单增加会增加存货库存，进而降低存货周转率。 inventory turnover 不等于H吗

c的采购变多了，cogs不会同时增加吗？

c什么意思？plicate orrs being placewith suppliers啥意思