问题如下图：
选项：
A. 
B. 
C. 
解释：
这题的答案有问题吧？应该算a和b吧？
Olive_品职助教 · 2019年03月19日
同学你好
A选项是说假设没发生过减值，current ratio会higher，这个是对的，因为没发生过减值的话，inventory会更高，current asset就higher.
B选项是说假设没发生过减值，Gross margin会更高，这个也是对的，因为如果没减值，COGS就lower，gross profit就higher。
C选项是说假设没发生过减值，inventory turnover会higher，inventory turnover=COGS/average inventory，如果没减值COGS会lower，inventory会higher，那么turnover就lower，这选项是错的，所以选C。
题目问的是哪个选项是错的，每个选项中的actual都是指的发生了减值的这个现实。
加油
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