开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

🐚 · 2024年10月20日

题目是不是有问题

  1. CFA I
  2. FRA

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).

这个题有修改吗？

添加评论
2 个答案

王园圆_品职助教 · 2024年10月27日

同学你好，你再理解下题目，题目问的是“如果没有发生减值，那减值了和没有减值的财报的比较”也就是针对的对象是减值了的情况，而不是没有减值的情况

针对的是减值了的情况的话，存货就会因为减值下降，导致短期资产更小，current ratio会更小，所以A错

王园圆_品职助教 · 2024年10月20日

同学你好，助教仔细看了下这个题目，这题目没有错哦

注意，存货是2013年发生减值的，2014年才能回转；但是现在题目问的是2013年，如果没有发生减值，那减值了和没有减值的财报的比较（而不是问的2014年的减值回转后的情况）

既然是减值那一年，存货就会下降导致短期资产更小，current ratio会更小，所以A错

存货减值会计入COGS导致当年COGS更高，毛利润就会更低，gross margin也会低，所以B错

inventory turnover = COGS/inventory，确实COGS更高，inventory更低，所以inventory turnover更高，C对



🐚 · 2024年10月27日

题目问的是如果没有减值，这些ratio会怎样？ 那这样的话A选项为什么不对呢？如果没有发生减值，current asset会更大一些，所以current ratio也会更高。

  • 2

    回答

  • 0

    关注

  • 43

    浏览
相关问题

NO.PZ2018062004000146问题如下 The inventory of company M experiencea write-wn in 2013, anthe write-wn wreversein 2014. Compareto the results ththe company woulhave reporteif the write-wn hnever occure M's 2013 financireport A.Current ratio is higherB.Gross margin is higherC.Inventory turnover is higherC is correct.The write-wn incates ththe value of inventory creaseanthe cost of sales increase thus leang to lower gross margin anlower 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，这题是不是要修改啊

2023-12-22 22:52 1 · 回答

NO.PZ2018062004000146 问题如下 The inventory of company M experiencea write-wn in 2013, anthe write-wn wreversein 2014. Compareto the results ththe company woulhave reporteif the write-wn hnever occure M's 2013 financireport A.Current ratio is higher B.Gross margin is higher C.Inventory turnover is higher C is correct.The write-wn incates ththe value of inventory creaseanthe cost of sales increase thus leang to lower gross margin anlower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory). 减值导致inv降低，为什么cogs增加呢

2023-05-17 20:26 1 · 回答

NO.PZ2018062004000146 问题如下 The inventory of company M experiencea write-wn in 2013, anthe write-wn wreversein 2014. Compareto the results ththe company woulhave reporteif the write-wn hnever occure M's 2013 financireport A.Current ratio is higher B.Gross margin is higher C.Inventory turnover is higher C is correct.The write-wn incates ththe value of inventory creaseanthe cost of sales increase thus leang to lower gross margin anlower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory). 请问怎么理解这个问题？感觉稀里糊涂的，搞不清楚到底怎么解答

2023-03-27 22:08 1 · 回答

NO.PZ2018062004000146 问题如下 The inventory of company M experiencea write-wn in 2013, anthe write-wn wreversein 2014. Compareto the results ththe company woulhave reporteif the write-wn hnever occure M's 2013 financireport A.Current ratio is higher B.Gross margin is higher C.Inventory turnover is higher C is correct.The write-wn incates ththe value of inventory creaseanthe cost of sales increase thus leang to lower gross margin anlower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory). 如题

2023-01-24 17:40 1 · 回答