假设没有发生减值，相对于减值发生的2013，inventory应该增加，COGS应该减少，所以current ratio是增加了，profit margin也增加了，所以AB都是true, C是下降的，这个怎么会选C呢？
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2018062004000146问题如下 The inventory of company M experiencea write-wn in 2013, anthe write-wn wreversein 2014. Compareto the results ththe company woulhave reporteif the write-wn hnever occure M's 2013 financireport A.Current ratio is higherB.Gross margin is higherC.Inventory turnover is higherC is correct.The write-wn incates ththe value of inventory creaseanthe cost of sales increase thus leang to lower gross margin anlower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory).这道题题目到底是什么啊？理解AB都是对的，C是错的。如果题目要选错误，这题是不是要修改啊
NO.PZ2018062004000146 问题如下 The inventory of company M experiencea write-wn in 2013, anthe write-wn wreversein 2014. Compareto the results ththe company woulhave reporteif the write-wn hnever occure M's 2013 financireport A.Current ratio is higher B.Gross margin is higher C.Inventory turnover is higher C is correct.The write-wn incates ththe value of inventory creaseanthe cost of sales increase thus leang to lower gross margin anlower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory). 减值导致inv降低，为什么cogs增加呢
NO.PZ2018062004000146 问题如下 The inventory of company M experiencea write-wn in 2013, anthe write-wn wreversein 2014. Compareto the results ththe company woulhave reporteif the write-wn hnever occure M's 2013 financireport A.Current ratio is higher B.Gross margin is higher C.Inventory turnover is higher C is correct.The write-wn incates ththe value of inventory creaseanthe cost of sales increase thus leang to lower gross margin anlower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory). 请问怎么理解这个问题？感觉稀里糊涂的，搞不清楚到底怎么解答
NO.PZ2018062004000146 问题如下 The inventory of company M experiencea write-wn in 2013, anthe write-wn wreversein 2014. Compareto the results ththe company woulhave reporteif the write-wn hnever occure M's 2013 financireport A.Current ratio is higher B.Gross margin is higher C.Inventory turnover is higher C is correct.The write-wn incates ththe value of inventory creaseanthe cost of sales increase thus leang to lower gross margin anlower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory). 如题
NO.PZ2018062004000146 问题如下 The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Supposing the write-wn never happene whiof the following is true about company M's 2013 financireport? A.Current ratio woulhigher ththe actual. B.Gross margin woulhigher ththe actual. C.Inventory turnover woulhigher ththe actual. C is correct.The write-wn incates ththe value of inventory creaseanthe cost of sales increase thus leang to lower gross margin anlower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory). No.PZ2018062004000146 (选择题)来源: 品职出题The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Supposing the write-wn never happene whiof the following is true about company M's 2013 financireport?
