问题如下：
Which of the following will be least negatively affected by an inventory write-down?
选项：
A. Solvency ratios.
B. Profitability ratios.
C. Activity ratios.
解释：
C is correct. An inventory write-down reduces both profit and the carrying amount of inventory on the balance sheet and thus has a negative effect on profitability, liquidity, and solvency ratios. However, activity ratios such as inventory turnover will be positively affected by a write-down because the asset base is reduced.
负面影响最小 这道题不应该选C吗？