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咖喱cfa · 2024年02月11日

CFO

  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.

您好，我想确认一下选项A／

为什么要推到税费金额啊。我可不可以直接从存货价值推到出ＣＦＯ的变化呢？

因为inventory balance 增加，the change of inventory will decrease, but it's still negative number, 所以最后CFO会减少

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1 个答案

lynn_品职助教 · 2024年02月12日

嗨，从没放弃的小努力你好：


您好，我想确认一下选项A／


为什么要推到税费金额啊。我可不可以直接从存货价值推到出ＣＦＯ的变化呢？


因为inventory balance 增加，the change of inventory will decrease, but it's still negative number, 所以最后CFO会减少



因为inventory balance是资产负债表上的科目和CFO不能直接联系，所以解答的时候为了说清楚，就展开了。


问题比较的是：


情况1：假设2013年没发生减值，那么2014自然也不会回转，这种情况下2014年的财务报表


情况2：2013发生了减值，2014年回转了（也就是实际情况），这种情况下2014年的财务报表


题目问的是：相比情况1，情况2的财务报表怎么样？


要求选择描述错误的一项。


情况2：2013年减值，那么存货价值变低，2013年COGS增加，profit减少。2014年减值回转后存货价值上升，当年COGS减少，因此2014年的profit增加。


相比什么都没发生的情况，存货的价值先降后升，最终的结果跟一开始是一样的，也就是存货的价值没变，选项B说法正确。


如果什么都没发生，那么2013年的profit不会减少，2014年的profit也不会增加，所以相比什么都没发生，真实情况下2014年的profit更高了，也就是overestimated了，选项C说法正确。


存货的减值和减值回转没有实际的现金流入流出，但是由于COGS的变化了，所以应税所得会受到影响，情况2下，2014年的COGS少，交的税就多，缴税是要发生现金流流出的，所以情况2的cash flow会变低，而不是选项A所说的higher。

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