impairment对CFO的影响

NO.PZ202308140300007903 问题如下 Q. With respeto Statement 3, whis the most likely effeof the impairment loss? A.Net income in years prior to 2022 wlikely unrstate B.Net profit margins in years after 2022 will likely exceethe 2022 net profit margin. C.Cash flow from operating activities in 2022 wlikely lower e to the impairment loss. B is correct. 2022 net income annet profit margin are lower because of the impairment loss. Consequently, net profit margins in subsequent years are likely to higher. impairment loss suggests thinsufficient preciation expense wrecognizein prior years, annet income woverstatein prior years. The impairment loss is a non-cash item anwill not affeoperating cash flows. 老师 ，为何上一个问题里折旧方法改变会影响tax， 资产减值不也会影响tax， 从而影响CFO吗？

NO.PZ202308140300007903问题如下 Q. With respeto Statement 3, whis the most likely effeof the impairment loss?A.Net income in years prior to 2022 wlikely unrstateB.Net profit margins in years after 2022 will likely exceethe 2022 net profit margin.C.Cash flow from operating activities in 2022 wlikely lower e to the impairment loss.B is correct. 2022 net income annet profit margin are lower because of the impairment loss. Consequently, net profit margins in subsequent years are likely to higher. impairment loss suggests thinsufficient preciation expense wrecognizein prior years, annet income woverstatein prior years. The impairment loss is a non-cash item anwill not affeoperating cash flows.这题怎么理解呢。。。。