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).
这道题题目到底是什么啊?理解AB都是对的,C是错的。如果题目要选错误选项,这题是不是要修改啊