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广超 · 2023年08月19日

B不对是不是因为B是损益表的数字,库存未必直接影响?

NO.PZ2023020602000101

问题如下:

Zimt AG wrote down the value of its inventory in 2007 and reversed the write-down in 2008. Compared to the ratios that would have been calculated if the write-down had never occurred, Zinn's reported 2007:

选项:

A.current ratio was too high. B.gross margin was too high. C.inventory turnover was too high.

解释:

The write-down reduced the value of inventory and increased cost of sales in 2007. The higher numerator and lower denominator mean that the inventory turnover ratio as reported was too high. Gross margin , and the current ratio were both too low.

如题

1 个答案

lynn_品职助教 · 2023年08月20日

嗨,努力学习的PZer你好:


B不对是不是因为B是损益表的数字,库存未必直接


并不是不影响损益表,2007年发生减值后,COGS增加,当期的gross profit就减少,gross profit margin降低


所以相比没发生价值的情况,发生减值之后2007年的gross margin应该是低而不是高,所以B不对。


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