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. 相对于2013年还是相对于未发生reverse的2014年?
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?