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PaisleyPPx · 2020年01月22日

问一道题:NO.PZ2016012102000109

问题如下:

A firm has a higher inventory turnover and lower sales growth than industry's average level, which of the following is most likely for the firm?

选项:

A.

The firm is managing its inventory effectively and timely.

B.

The firm has obsolete inventory requiring a write-off.

C.

The firm may be losing sales for inadequate inventory.

解释:

C

A company with high inventory turnover and low sales growth may be indicate the inadequate inventory level. And the company may be losing sales for inadequate inventory.

老师 sale growth的公式是什么?

为什么B 不能选?

1 个答案

Olive_品职助教 · 2020年01月23日

嗨,从没放弃的小努力你好:


sales growth就是销售增长率,可以用期末减期初销售额的差额,除以期初销售额。此外,在杜邦分解一节还讲过一个可持续增长率,这道题并不涉及。

根据题干条件,这个公司存货周转率快,inventory turnover=cogs/inventory,这个比率高,再结合销售增长率低于平均这个条件,那么很有可能是因为存货储备不足以支持销售增长。

B选项说公司存在存货过时问题,需要减值。如果存货过时,那么肯定不好卖,存货就会一直在公司的账上,这样的话存货周转就会慢,而不是快,所以不选B。


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