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摇一摇 · 2023年05月17日

减值导致inv降低，为什么cogs增加呢

  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).

减值导致inv降低，为什么cogs增加呢

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1 个答案

王园圆_品职助教 · 2023年05月17日

同学你好，请看以下讲义截图黄色画线部分

因为inventory的减值并不会另外确认一个减值损失费用，而是一方面减少当期inventory的carrying value，另一方面就增加当期的COGS

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