NO.PZ2017102901000042
问题如下：
A write down of the value of inventory to its net realizable value will have a positive effect on the:
选项：
A.balance sheet.
B.income statement.
C.inventory turnover ratio.
解释：
C is correct.
Activity ratios (for example, inventory turnover and total asset turnover) will be positively affected by a write down to net realizable value because the asset base (denominator) is reduced. On the balance sheet, the inventory carrying amount is written down to its net realizable value and the loss in value (expense) is generally reflected on the income statement in cost of goods sold, thus reducing gross profit, operating profit, and net 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-down会导致COGS 上升？
