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Lee13 · 2023年03月27日

The inventory of company M experienced a write-down in 2013, and the write-down was reversed in 2014. Compared to the results that the company would have reported if the write-down had never occured, M's 2013 financial report

  1. CFA I
  2. FRA

NO.PZ2018062004000146

问题如下：

The inventory of company M experienced a write-down in 2013, and the write-down was reversed in 2014. Compared to the results that the company would have reported if the write-down had never occured, M's 2013 financial report

选项：

A.

Current ratio is higher

B.

Gross margin is higher

C.

Inventory turnover is higher

解释：

C is correct.The write-down indicates that the value of inventory decreased and the cost of sales increased, thus leading to lower gross margin and lower 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

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1 个答案

王园圆_品职助教 · 2023年03月28日

同学你好，题目是说M公司2013年的时候存货发生了减值，然后在2014年又发生了存货的减值转回。公司现在这种情况，和 假设从来没有发生过存货减值又转回 的这种情况相比，在2014年，以下哪种说法是不正确的

A 选项说2014年CFO会更高——首先要知道，存货减值是增加当年的COGS，减值转回就是减少当年的COGS。2014年如果存货发生了减值的转回，那2014年的COGS会减少，也就是税前利润会增加，这样会导致2014年的税费金额增加，交给税务局的现金流出增加，从而CFO净值就会下降，所以A选项说反了，错误

B选项说２０１４年底的存货余额不变——既然存货发生了减值转回，那就和没有减值的情况下余额一致，B选项正确

C选项说利润会被高估——参考A选项解析就知道，因为存货发生了减值转回，税前利润增加，税后利润＝税前利润＊（１－ｔ）也会增加，所以C正确

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