问题如下图：
选项：
A. 
B. 
C. 
解释：
到底是谁和谁比？题干和答案都好绕啊……
Olive_品职助教 · 2019年07月19日
同学你好，题干的时间线是这样：2013年存货发生了减值，2014年这个减值又回转了。
问题比较的是：
情况1：假设2013年没发生减值，那么2014自然也不会回转，这种情况下2014年的财务报表
情况2：2013发生了减值，2014年回转了（也就是实际情况），这种情况下2014年的财务报表
题目问的是：相比情况1，情况2的财务报表怎么样？
要求选择描述错误的一项。
情况2：2013年减值，那么存货价值变低，2013年COGS增加，profit减少。2014年减值回转后存货价值上升，当年COGS减少，因此2014年的profit增加。
相比什么都没发生的情况，存货的价值先降后升，最终的结果跟一开始是一样的，也就是存货的价值没变，选项B说法正确。
如果什么都没发生，那么2013年的profit不会减少，2014年的profit也不会增加，所以相比什么都没发生，真实情况下2014年的profit更高了，也就是overestimated了，选项C说法正确。
存货的减值和减值回转没有实际的现金流入流出，但是由于COGS的变化了，所以应税所得会受到影响，情况2下，2014年的COGS少，交的税就多，缴税是要发生现金流流出的，所以情况2的cash flow会变低，而不是选项A所说的higher。
NO.PZ2018062004000147 问题如下 The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ? A.Cash flow from operations whigher. B.2014's enng inventory balanwunchange C.Profit woverestimate A is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations. 您好，我想确认一下A／为什么要推到税费金额啊。我可不可以直接从存货价值推到出ＣＦＯ的变化呢？因为inventory balan增加，the change of inventory will crease, but it's still negative number, 所以最后CFO会减少
NO.PZ2018062004000147 问题如下 The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ? A.Cash flow from operations whigher. B.2014's enng inventory balanwunchange C.Profit woverestimate A is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations. 这个举得例子难道不应该是不提减值的时候2013 2014利润都是10，2013提了减值利润变成9，然后2014年回转了利润从9变成10吗，所以相比没计提减值的时候应该是一样啊，不应该是overestimate啊
NO.PZ2018062004000147 问题如下 The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ? A.Cash flow from operations whigher. B.2014's enng inventory balanwunchange C.Profit woverestimate A is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations.
NO.PZ2018062004000147问题如下The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ?A.Cash flow from operations whigher.B.2014's enng inventory balanwunchangeC.Profit woverestimateA is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations.Ｂ为什么正确？Ｂ为什么正确？
NO.PZ2018062004000147问题如下The inventory of company M experiencea write-wn in 2013, but the write-wn wthen reversein 2014. Comparewith the contion ththe write-wn never happene whiof the following is not true about company M's 2014 financireport? ?A.Cash flow from operations whigher.B.2014's enng inventory balanwunchangeC.Profit woverestimateA is correct. The write-wn incates ththe value of inventory creaseanthe cost of sales increase the reversof the write-wn incates ththe cost of sales crease so in 2014 the profits were overestimate Because the write-wn anreversof the write-wn offset eaother, 2014' s enng inventory balanremaineunchange Although the write-wn anreversof inventory not influenthe cash flow from operations, overestimateprofits in 2014 tento prohigher taxes, whileto lower cash flow from operations.如图，我的理解是如果inventory不变，那么COGS 也没变，当然前提是没有发生其他导致存货变动的情况。不知道错在哪里。