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粉红豹 · 2018年09月27日

问一道题:NO.PZ2018062004000147 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


老师,有个小小小小问题。

假设原值是100,2013年write down to 80,2014年reverse到90,那岂不是B就不对了?

2 个答案
已采纳答案

竹子 · 2018年09月28日

这里全额回转与减值从来没有发生才有意义。当然如果你是说部分回转,期末存货的价值就不一样了。

粉红豹 · 2018年09月28日

那题目怎么知道是“全额回转”呢?

竹子 · 2018年09月28日

题目看不出来,但出题人的意思是想这么考的。选不正确的一项,A肯定是不正确的。

粉红豹 · 2018年09月28日

嗯,明白,所以我做对了。我只是想探讨下这个问题~~~ 谢谢竹子老师

竹子 · 2018年09月28日

嗯嗯,你思考得没问题

品职辅导员_小明 · 2018年09月28日

你这样想,是把比较对象弄错了,你这样比较的是在减值情况下,13年和14年的对比

但是题目让你对比的是减值和从未发生过减值的情况下的对比

粉红豹 · 2018年09月28日

不,是比较的“没有减值&回转”情况下的100,与“减值然后回转后的”90

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