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YvonneTT · 2019年04月04日

问一道题:NO.PZ2016012101000147 [ CFA I ]

c为什么不对。        

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

Olive_品职助教 · 2019年04月05日

同学你好,题目问的是跟Z公司从来没发生过减值这件事儿相比,发生了减值并且回转对2008年财报的影响。发生了减值和回转,inventory先降后升,到2008年的时候inventory的账面价值和没发生减值&回转的价值是一样的。举个简单例子,比如2007年你的存货有一块价值100块的表,当年减值减到了1块,到了2008年又回转到100,到2008年底你的year-end inventory balance还是100,没有被overstated。加油哦

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