问题如下：
With respect to Statement 3, what is the most likely effect of the impairment loss?
选项：
A.Net income in years prior to 2009 was likely understated.
Net profit margins in years after 2009 will likely exceed the 2009 net profit margin.
Cash flow from operating activities in 2009 was likely lower due to the impairment loss.
解释：
B is correct. 2009 net income and net profit margin are lower because of the impairment loss. Consequently, net profit margins in subsequent years are likely to be higher. An impairment loss suggests that insufficient depreciation expense was recognized in prior years, and net income was overstated in prior years. The impairment loss is a non- cash item and will not affect operating cash flows.
减值的话使得利润下降，进而使得少缴税，影响现金流增加？
