NO.PZ2023081403000069
问题如下：
Q. Zimt AG wrote down the value of its inventory in 2017 and reversed the write-down in 2018. Compared to the ratios that would have been calculated if the write-down had never occurred, Zimt’s reported that the 2017:
选项：
A.current ratio was too high.
B.gross margin was too high.
C.inventory turnover was too high.
解释：
C is correct. The write-down reduced the value of inventory and increased cost of sales in 2017. 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.
第一种是减值再回转： inv turnover下降（cogs⬇️）
第二种是没有减值：没有变化
第一种相对第二种⬇️
C选项too high是怎么理解？
