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treepple · 2020年10月15日

问一道题:NO.PZ201602060100000206

* 问题详情,请 查看题干

问题如下:

6. The best answer to Borghi’s Question 3 is:

选项:

A.

Activity ratios.

B.

Solvency ratios.

C.

Profitability ratios.

解释:

A is correct.

An inventory write-down increases cost of sales and reduces profit and reduces the carrying value of inventory and assets. This has a negative effect on profitability and solvency ratios. However, activity ratios appear positively affected by a write-down because the asset base, whether total assets or inventory (denominator), is reduced. The numerator, sales, in total asset turnover is unchanged, and the numerator, cost of sales, in inventory turnover is increased. Thus, turnover ratios are higher and appear more favorable as the result of the write-down.

我觉得B也对,存货减少,利润下降,则equity下降,D/E会上升

2 个答案

treepple · 2020年10月17日

了解了

Olive_品职助教 · 2020年10月16日

嗨,爱思考的PZer你好:


题目问的是appears more favorable。

D/E上升并不favorable,这个ratio上升不是好事,所以才是“negative effective”,负面影响。


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