NO.PZ2023081403000069
问题如下：
Q. Zimt AG wrote down the value of its inventory in 2017 and reversed the write-down in 2018. Compared to the ratios that would have been calculated if the write-down had never occurred, Zimt’s reported that the 2017:选项：
A.current ratio was too high. B.gross margin was too high. C.inventory turnover was too high.解释：
C is correct. The write-down reduced the value of inventory and increased cost of sales in 2017. 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.
Q. Zimt AG wrote down the value of its inventory in 2017 and reversed the write-down in 2018. Compared to the ratios that would have been calculated if the write-down had never occurred, Zimt’s reported that the 2017:
选项：
A.current ratio was too high.
B.gross margin was too high.
C.inventory turnover was too high.
如题，如果没有计提减值，2017年的成本就不会增加，这个时候的毛利不是应该更高吗？
