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CFA一定过! · 2023年12月22日

题目错了?

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

1 个答案

lynn_品职助教 · 2023年12月23日

嗨,努力学习的PZer你好:


是的,题目有问题,正确的如下:


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

选项:

A.

Current ratio would be higher than the actual.

B.

Gross margin would be higher than the actual.

C.

Inventory turnover would be higher than the actual.

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).

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努力的时光都是限量版,加油!

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