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小鸣哥哥 · 2020年07月31日

问一道题:NO.PZ2018062004000147

问题如下:

The inventory of company M experienced a write-down in 2013, but the write-down was then reversed in 2014. Compared with the condition that the write-down never happened, which of the following is not true about company M's 2014 financial report? ?

选项:

A.

Cash flow from operations was higher.

B.

2014's ending inventory balance was unchanged.

C.

Profit was overestimated.

解释:

A is correct. The write-down indicates that the value of inventory decreased and the cost of sales increased, the reversal of the write-down indicates that the cost of sales decreased, so in 2014 the profits were overestimated. Because the write-down and reversal of the write-down offset each other, 2014' s ending inventory balance remained unchanged. Although the write-down and reversal of inventory did not influence the cash flow from operations, overestimated profits in 2014 tended to produce higher taxes, which led to lower cash flow from operations.

老师, 2013年的write down后,COGS上升导致profit下降,之后2014年回转后,COGS下降导致profit上升,请问他们不是相互抵消了profit的上升和下降吗?也就是和没有发生时候的COGS和PROFIT一致吗?为什么2014年的profit相比没有发生的情况还是高呢?

1 个答案

纠纠_品职答疑助手 · 2020年08月03日

嗨,从没放弃的小努力你好:


如果两年一起看的话利润是抵消的,但是这道题目问的是2014年的report 是怎么样的。

如果我们单看 2013年的话,它比不提减值利润小,单看2014年的话,它比不提减值大。

eg 不提减值的时候利润 2013年是10, 2014年是10,提了减值以后2013年是9,2014年是11。加起来一样。但是分年看不一样。


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


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