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EatSleepDrive · 2023年09月23日

为什么是profit overestimate？

  1. CFA I
  2. FRA

NO.PZ2018062004000147

问题如下：

The inventory of company M experienced a write-down in 2013, but the write-down was then reversed in 2014. Compared with the condition that the write-down never happened, which of the following is not true about company M's 2014 financial report? ?

选项：

A.

Cash flow from operations was higher.

B.

2014's ending inventory balance was unchanged.

C.

Profit was overestimated.

解释：

A is correct. The write-down indicates that the value of inventory decreased and the cost of sales increased, the reversal of the write-down indicates that the cost of sales decreased, so in 2014 the profits were overestimated. Because the write-down and reversal of the write-down offset each other, 2014' s ending inventory balance remained unchanged. Although the write-down and reversal of inventory did not influence the cash flow from operations, overestimated profits in 2014 tended to produce higher taxes, which led to lower cash flow from operations.

这个举得例子难道不应该是不提减值的时候2013 2014利润都是10，2013提了减值利润变成9，然后2014年回转了利润从9变成10吗，所以相比没计提减值的时候应该是一样啊，不应该是overestimate啊

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lynn_品职助教 · 2023年09月24日

嗨，从没放弃的小努力你好：


这个举得例子难道不应该是不提减值的时候2013 2014利润都是10，2013提了减值利润变成9，然后2014年回转了利润从9变成10吗，所以相比没计提减值的时候应该是一样啊，不应该是overestimate啊


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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