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🐚 · 2024年10月20日

题目是不是有问题

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  2. FRA

NO.PZ2018062004000146

问题如下：

The inventory of company M experienced a write-down in 2013, and the write-down was reversed in 2014. Compared to the results that the company would have reported if the write-down had never occured, M's 2013 financial report

选项：

A.

Current ratio is higher

B.

Gross margin is higher

C.

Inventory turnover is higher

解释：

C is correct.The write-down indicates that the value of inventory decreased and the cost of sales increased, thus leading to lower gross margin and lower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory).

这个题有修改吗？

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2 个答案

王园圆_品职助教 · 2024年10月27日

同学你好，你再理解下题目，题目问的是“如果没有发生减值，那减值了和没有减值的财报的比较”也就是针对的对象是减值了的情况，而不是没有减值的情况

针对的是减值了的情况的话，存货就会因为减值下降，导致短期资产更小，current ratio会更小，所以A错

王园圆_品职助教 · 2024年10月20日

同学你好，助教仔细看了下这个题目，这题目没有错哦

注意，存货是2013年发生减值的，2014年才能回转；但是现在题目问的是2013年，如果没有发生减值，那减值了和没有减值的财报的比较（而不是问的2014年的减值回转后的情况）

既然是减值那一年，存货就会下降导致短期资产更小，current ratio会更小，所以A错

存货减值会计入COGS导致当年COGS更高，毛利润就会更低，gross margin也会低，所以B错

inventory turnover = COGS/inventory，确实COGS更高，inventory更低，所以inventory turnover更高，C对



🐚 · 2024年10月27日

题目问的是如果没有减值，这些ratio会怎样？ 那这样的话A选项为什么不对呢？如果没有发生减值，current asset会更大一些，所以current ratio也会更高。

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