开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

rbj · 2025年02月18日

存货如果没有发生write down,就不会增加cogs从而利润会高么,怎么是相反的呢

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.

存货如果没有发生write down,就不会增加cogs从而利润会高么,怎么是相反的呢

1 个答案

王园圆_品职助教 · 2025年02月18日

同学你好,首先,题目问的是 和从来没有做过任何减值及减值回转相比,现在这样记账的2018年(也就是进行回转的操作下),CFO会怎样

如果从来没有减值及回转,2018年的COGS就是正常当年发生的COGS

但是如果发生回转,那2018年的COGS除了记录当年正常发生的COGS,还要扣减存货减值的回转部分,从而会导致2018年的COGS更低,也就是导致税前利润更高,从而税法上计算的应缴现金税费就会更高,也就是为了税费流出的现金更多,最后CFO更低才对

注意,存货减值和减值回转都不是现金项目,本身就不会影响当期真实计入CFO的和存货相关的真实现金流出和流入的——注意CFO只记录真实的现金流入流出情况,不用考虑间接法的计算过程,想最本质的记录原理即可,所以这种非现金项目想要影响CFO唯一的途径只有通过影响应交税费的多少才行

  • 1

    回答
  • 0

    关注
  • 5

    浏览
相关问题

NO.PZ2023081403000069 问题如下 Q. Zimt wrote wn the value of its inventory in 2017 anreversethe write-wn in 2018. Compareto the ratios thwoulhave been calculateif the write-wn hnever occurre Zimt’s reporteththe 2017: A.current ratio wtoo high. B.gross margin wtoo high. C.inventory turnover wtoo high. C is correct. The write-wn recethe value of inventory anincreasecost of sales in 2017. The higher numerator anlower nominator meththe inventory turnover ratio reportewtoo high. Gross margin anthe current ratio were both too low. A和B为什么不对呢

2024-12-06 00:03 2 · 回答

NO.PZ2023081403000069 问题如下 Q. Zimt wrote wn the value of its inventory in 2017 anreversethe write-wn in 2018. Compareto the ratios thwoulhave been calculateif the write-wn hnever occurre Zimt’s reporteththe 2017: A.current ratio wtoo high. B.gross margin wtoo high. C.inventory turnover wtoo high. C is correct. The write-wn recethe value of inventory anincreasecost of sales in 2017. The higher numerator anlower nominator meththe inventory turnover ratio reportewtoo high. Gross margin anthe current ratio were both too low. Q. Zimt wrote wn the value of its inventory in 2017 anreversethe write-wn in 2018. Compareto the ratios thwoulhave been calculateif the write-wn hnever occurre Zimt’s reporteththe 2017:A.current ratio wtoo high.B.gross margin wtoo high.C.inventory turnover wtoo high.如题,如果没有计提减值,2017年的成本就不会增加,这个时候的毛利不是应该更高吗?

2024-11-27 14:55 1 · 回答

NO.PZ2023081403000069 问题如下 Q. Zimt wrote wn the value of its inventory in 2017 anreversethe write-wn in 2018. Compareto the ratios thwoulhave been calculateif the write-wn hnever occurre Zimt’s reporteththe 2017: A.current ratio wtoo high. B.gross margin wtoo high. C.inventory turnover wtoo high. C is correct. The write-wn recethe value of inventory anincreasecost of sales in 2017. The higher numerator anlower nominator meththe inventory turnover ratio reportewtoo high. Gross margin anthe 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 wtoo high.为什么不对?

2024-10-21 12:59 1 · 回答

NO.PZ2023081403000069问题如下Q. Zimt wrote wn the value of its inventory in 2017 anreversethe write-wn in 2018. Compareto the ratios thwoulhave been calculateif the write-wn hnever occurre Zimt’s reporteththe 2017:A.current ratio wtoo high.B.gross margin wtoo high.C.inventory turnover wtoo high.C is correct. The write-wn recethe value of inventory anincreasecost of sales in 2017. The higher numerator anlower nominator meththe inventory turnover ratio reportewtoo high. Gross margin anthe current ratio were both too low.第一种是减值再回转 inv turnover下降(cogs⬇️)第二种是没有减值没有变化第一种相对第二种⬇️Ctoo high是怎么理解?

2023-12-31 09:06 2 · 回答