问题如下图:
选项:
A.
B.
C.
解释:
老师,不知道是我理解的问题还是什么,因为我理解的这里说假设减值没有发生,那么2013年的financial repreport会怎样? 那么是减值后指标的变化?
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). 这个题有修改吗?
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
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
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
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