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Emily晓华 · 2025年05月08日

salels

NO.PZ2024011002000067

问题如下:

Zimt AG wrote down the value of its inventory in 2007 and reversed the write-down in 2008. Compared to the ratios that would have been calculated if the write-down had never occurred, Zinn's reported 2007:

选项:

A.current ratio was too high. B.gross margin was too high. C.inventory turnover was too high.

解释:

The write-down reduced the value of inventory and increased cost of sales in 2007. 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.

那COGS增加,是不是2007对应的sales也跟着增加了呀,怎么确定gross profit会更低呢?

1 个答案

王园圆_品职助教 · 2025年05月08日

同学你好,COGS增加为什么sales也增加呢??

这里2007年COGS增加,是因为存货出现了减值,存货减值损失部分是直接增加当期COGS的金额的——这种COGS的增加并不会带来销售额的增加,公司该卖多少货物还是卖多少货物,该拿到多少营业收入还是多少营业收入,是不会改变的

sales 不变,COGS却更高了,gross profit肯定下降啊