NO.PZ2023081403000069
问题如下：
Q. Zimt AG wrote down the value of its inventory in 2017 and reversed the write-down in 2018. Compared to the ratios that would have been calculated if the write-down had never occurred, Zimt’s reported that the 2017:选项：
A.current ratio was too high. B.gross margin was too high. C.inventory turnover was too high.解释：
C is correct. The write-down reduced the value of inventory and increased cost of sales in 2017. The higher numerator and lower denominator mean that the inventory turnover ratio as reported was too high. Gross margin and the current ratio were both too low.
inventory下降一定就是会导致COGS升高吗？
2017年存货减值，COGS升高；
比如2017年原本存货是50，减值后变为40； 2018年又回转为50；假设Current liability =100
如果减值没有发生，current ratio =CA/CL=50/100=0.5
而实际current ratio = 40/100=0.4；
0.5>0.4,
current ratio was too high.
为什么不对？
