问题如下：
7. Ignoring any tax effect, the 2009 net realisable value reassessment for the black licorice jelly beans will most likely result in:
选项：
A.an increase in gross profit of CHF 7,775.
B.an increase in gross profit of CHF 11,670.
C.no impact on cost of sales because under IFRS, write-downs cannot be reversed.
解释：
A is correct.
Gross profit will most likely increase by CHF 7,775. The net realisable value has increased and now exceeds the cost. The write-down from 2008 can be reversed. The write-down in 2008 was 9,256 [92,560 × (4.05–3.95)]. IFRS require the reversal of any write-downs for a subsequent increase in value of inventory previously written down. The reversal is limited to the lower of the subsequent increase or the original write-down. Only 77,750 kilograms remain in inventory; the reversal is 77,750 × (4.05–3.95) = 7,775. The amount of any reversal of a write-down is recognised as a reduction in cost of sales. This reduction results in an increase in gross profit.
在2009年，NRV上升到了4.2，成本是4.05，因为回转不能超过历史成本，所以最多只能回转到4.05. 每单位可以回转4.05-3.95，一共有77750公斤，所以总共可以回转77750*（4.05-3.95）=7775
问4.05-3.95不能理解，2009年成本是4.05，不是4.05-4.05=0吗？
如果2009年NRV上升到了4.3，成本是4.01，则能回转4.05-4.01=0.04，还是4.05-3.95？
