NO.PZ2024011002000067
问题如下:
Zimt AG wrote down the value of its inventory in 2007 and reversed the write-down in 2008. Compared to the ratios that would have been calculated if the write-down had never occurred, Zinn's reported 2007:选项:
A.current ratio was too high. B.gross margin was too high. C.inventory turnover was too high.解释:
The write-down reduced the value of inventory and increased cost of sales in 2007. 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.如果没有减值的话,Asset value难道不应该比较高,导致asset turnover比较低吗?为什么A不对,Asset value高的话,current ratio会比较高