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TZXคิดถึง · 2020年02月17日

问一道题:NO.PZ2016012101000147

问题如下:

Zimt AG wrote down the value of its inventory in 2007 and reversed the write-down in 2008. Compared to the results the company would have reported if the write-down had never occurred, Zimt’s reported 2008:(assume the companies use a periodic inventory system)

选项:

A.

profit was overstated.

B.

cash flow from operations was overstated.

C.

year-end inventory balance was overstated.

解释:

A  is correct.

The reversal of the write-down shifted cost of sales from 2008 to 2007. The 2007 cost of sales was higher because of the write-down, and the 2008 cost of sales was lower because of the reversal of the write-down. As a result, the reported 2008 profits were overstated. Inventory balance in 2008 is the same because the write-down and reversal cancel each other out. Cash flow from operations is not affected by the non-cash write-down, but the higher profits in 2008 likely resulted in higher taxes and thus lower cash flow from operations.

老师可不可以这么理解?

发生:第一年,理解为存货价格下降,COGS上升,利润下降;第二年,理解为存货价格上升,COGS下降,利润上升

未发生:第一年下降的部分就不会出现,第二年也就不会上升,所以相比来看,第二年的存货价格低于实际值,COGS高于实际值(actual),利润低于实际值

2 个答案
已采纳答案

Olive_品职助教 · 2020年02月18日

嗨,爱思考的PZer你好:


发生减值→回转:存货账面价值先降低后上升,最后等于一开始的价值

没发生减值&回转:存货账价值始终是一开始的金额

所以这两种情形下,存货账面价值最终结果是相等的。选项C错误。


发生减值→回转,COGS第一年高,第二年低→NI第一年低,第二年高

没发生减值&回转→COGS两年都是正常值→NI两年都是正常值

所以上述两种情形相比较,第一种情形(实际情形)最终的NI高,第二种情形最终NI低。选项A正确。


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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!


immaculate · 2021年03月02日

存货经过先降在升的两年后账面价值相等,为什么Ni账面经过先降再升的两年后账面价值高估了呢?这个为什么单独看

Olive_品职助教 · 2021年03月03日

嗨,从没放弃的小努力你好:


@immaculate

存货经过先降在升的两年后账面价值相等,为什么Ni账面经过先降再升的两年后账面价值高估了呢?这个为什么单独看


同学一定要看清楚比较的对象是什么,建议看一下这个回复:

https://class.pzacademy.com/qa/40585


如果有不明白的可以继续提问哦~

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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