问题如下：
A firm has a higher inventory turnover and lower sales growth than industry's average level, which of the following is most likely for the firm?
选项：
A.The firm is managing its inventory effectively and timely.
B.The firm has obsolete inventory requiring a write-off.
C.The firm may be losing sales for inadequate inventory.
解释：
C
A company with high inventory turnover and low sales growth may be indicate the inadequate inventory level. And the company may be losing sales for inadequate inventory.
Inventory turnover = COGS/ Avg. Inventory，那为什么B选项不对？如果是因为存货过时无法销售需要计提减值，分母Inventory 不是会减少，turnover不是会增加吗？
