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?