问题如下图：这道题不懂是什么意思
选项：
A. 
B. 
C. 
解释：
NO.PZ2017102901000042 问题如下 A write wn of the value of inventory to its net realizable value will have a positive effeon the: A.balansheet. B.income statement. C.inventory turnover ratio. C is correct. Activity ratios (for example, inventory turnover antotasset turnover) will positively affectea write wn to net realizable value because the asset base (nominator) is rece On the balansheet, the inventory carrying amount is written wn to its net realizable value anthe loss in value (expense) is generally reflecteon the income statement in cost of goo sol thus recing gross profit, operating profit, annet income.解析题目问存货跌价会对下列哪项有积极影响。positive effect说明比率是变好的。当有跌价准备的时候，资产价值下降，COGS上升，利润也下降，所以A、B都是negative的影响。但因为inventory下降，所以turnover上升，这是positive的影响。 老师可以提醒一下inventory turnover的定义吗？
NO.PZ2017102901000042 问题如下 A write wn of the value of inventory to its net realizable value will have a positive effeon the: A.balansheet. B.income statement. C.inventory turnover ratio. C is correct. Activity ratios (for example, inventory turnover antotasset turnover) will positively affectea write wn to net realizable value because the asset base (nominator) is rece On the balansheet, the inventory carrying amount is written wn to its net realizable value anthe loss in value (expense) is generally reflecteon the income statement in cost of goo sol thus recing gross profit, operating profit, annet income.解析题目问存货跌价会对下列哪项有积极影响。positive effect说明比率是变好的。当有跌价准备的时候，资产价值下降，COGS上升，利润也下降，所以A、B都是negative的影响。但因为inventory下降，所以turnover上升，这是positive的影响。 为什么write-wn会导致COGS 上升？
NO.PZ2017102901000042问题如下A write wn of the value of inventory to its net realizable value will have a positive effeon the:A.balansheet.B.income statement.C.inventory turnover ratio. C is correct. Activity ratios (for example, inventory turnover antotasset turnover) will positively affectea write wn to net realizable value because the asset base (nominator) is rece On the balansheet, the inventory carrying amount is written wn to its net realizable value anthe loss in value (expense) is generally reflecteon the income statement in cost of goo sol thus recing gross profit, operating profit, annet income.解析题目问存货跌价会对下列哪项有积极影响。positive effect说明比率是变好的。当有跌价准备的时候，资产价值下降，COGS上升，利润也下降，所以A、B都是negative的影响。但因为inventory下降，所以turnover上升，这是positive的影响。 请问是不是分子（COGS）变大分母（inventory）变小？
NO.PZ2017102901000042 income statement. inventory turnover ratio. C is correct. Activity ratios (for example, inventory turnover antotasset turnover) will positively affectea write wn to net realizable value because the asset base (nominator) is rece On the balansheet, the inventory carrying amount is written wn to its net realizable value anthe loss in value (expense) is generally reflecteon the income statement in cost of goo sol thus recing gross profit, operating profit, annet income. 解析题目问存货跌价会对下列哪项有积极影响。 positive effect说明比率是变好的。 当有跌价准备的时候，资产价值下降，COGS上升，利润也下降，所以A、B都是negative的影响。 但因为inventory下降，所以turnover上升，这是positive的影响。 👀标题看标题看标题啦
NO.PZ2017102901000042 有个回答是存货减值在I/S会有loss，在B/S会降低存货的价值，可以一下是怎么变化的吗？
