问题如下图：
选项：
A. 
B. 
C. 
解释：
老师，有个小小小小问题。
假设原值是100，2013年write down to 80，2014年reverse到90，那岂不是B就不对了？
NO.PZ2018062004000147 问题如下 The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ? A.Cash flow from operations whigher. B.2014's enng inventory balanwunchange C.Profit woverestimate A is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations. 您好，我想确认一下A／为什么要推到税费金额啊。我可不可以直接从存货价值推到出ＣＦＯ的变化呢？因为inventory balan增加，the change of inventory will crease, but it's still negative number, 所以最后CFO会减少
NO.PZ2018062004000147 问题如下 The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ? A.Cash flow from operations whigher. B.2014's enng inventory balanwunchange C.Profit woverestimate A is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations. 这个举得例子难道不应该是不提减值的时候2013 2014利润都是10，2013提了减值利润变成9，然后2014年回转了利润从9变成10吗，所以相比没计提减值的时候应该是一样啊，不应该是overestimate啊
NO.PZ2018062004000147 问题如下 The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ? A.Cash flow from operations whigher. B.2014's enng inventory balanwunchange C.Profit woverestimate A is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations.
NO.PZ2018062004000147问题如下The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ?A.Cash flow from operations whigher.B.2014's enng inventory balanwunchangeC.Profit woverestimateA is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations.Ｂ为什么正确？Ｂ为什么正确？
NO.PZ2018062004000147问题如下The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ?A.Cash flow from operations whigher.B.2014's enng inventory balanwunchangeC.Profit woverestimateA is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations.如图，我的理解是如果inventory不变，那么COGS 也没变，当然前提是没有发生其他导致存货变动的情况。不知道错在哪里。
