开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Asker · 2020年10月31日

问一道题:NO.PZ2016012102000109

问题如下:

A firm has a higher inventory turnover and lower sales growth than industry's average level, which of the following is most likely for the firm?

选项:

A.

The firm is managing its inventory effectively and timely.

B.

The firm has obsolete inventory requiring a write-off.

C.

The firm may be losing sales for inadequate inventory.

解释:

C

A company with high inventory turnover and low sales growth may be indicate the inadequate inventory level. And the company may be losing sales for inadequate inventory.


如果存货不足,为啥会存货周转率高呢?这个助教的回答我不是很理解。

1 个答案
已采纳答案

Olive_品职助教 · 2020年11月02日

嗨,爱思考的PZer你好:


inventory turnover=cogs/inventory,存货不足分母小,turnover就高。


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


  • 1

    回答
  • 0

    关注
  • 550

    浏览
相关问题

NO.PZ2016012102000109问题如下A firm ha higher inventory turnover anlower sales growth thinstry's average level, whiof the following is most likely for the firm?A.The firm is managing its inventory effectively antimely.B.The firm hobsolete inventory requiring a write-off.C.The firm mlosing sales for inaquate inventory. C A company with high inventory turnover anlow sales growth mincate the inaquate inventory level. Anthe company mlosing sales for inaquate inventory.考点存货周转率的公式 题目给了两个条件,一个是存货周转率上升,一个是销售增长率低于行业平均。如果不考虑第二个条件,存货周转率高有可能因为存货减值,所以就选了B,但是存货减值跟销售增长率没关系,跟销售增长率有关的是存货的库存量能否满足销售增长的要求,如果存货供不上,才会导致销售增长不上去,如果只是单纯的存货减值,不会影响sales,因为存货减值先影响存货的账面价值,并且通过COGS的增加影响当期的NI,等存货卖掉的时候存货变成COGS,影响的也是NI,而不是sales。所以结合两个因素考虑,最可能的因素是B没有看懂。。。。。。。

2023-07-10 09:29 1 · 回答

NO.PZ2016012102000109 问题如下 A firm ha higher inventory turnover anlower sales growth thinstry's average level, whiof the following is most likely for the firm? A.The firm is managing its inventory effectively antimely. B.The firm hobsolete inventory requiring a write-off. C.The firm mlosing sales for inaquate inventory. C A company with high inventory turnover anlow sales growth mincate the inaquate inventory level. Anthe company mlosing sales for inaquate inventory.考点存货周转率的公式 题目给了两个条件,一个是存货周转率上升,一个是销售增长率低于行业平均。如果不考虑第二个条件,存货周转率高有可能因为存货减值,所以就选了B,但是存货减值跟销售增长率没关系,跟销售增长率有关的是存货的库存量能否满足销售增长的要求,如果存货供不上,才会导致销售增长不上去,如果只是单纯的存货减值,不会影响sales,因为存货减值先影响存货的账面价值,并且通过COGS的增加影响当期的NI,等存货卖掉的时候存货变成COGS,影响的也是NI,而不是sales。所以结合两个因素考虑,最可能的因素是 存货供不上了,怎么有高的inventory turnover??

2023-04-02 03:11 2 · 回答

NO.PZ2016012102000109 问题如下 A firm ha higher inventory turnover anlower sales growth thinstry's average level, whiof the following is most likely for the firm? A.The firm is managing its inventory effectively antimely. B.The firm hobsolete inventory requiring a write-off. C.The firm mlosing sales for inaquate inventory. C A company with high inventory turnover anlow sales growth mincate the inaquate inventory level. Anthe company mlosing sales for inaquate inventory.考点存货周转率的公式 题目给了两个条件,一个是存货周转率上升,一个是销售增长率低于行业平均。如果不考虑第二个条件,存货周转率高有可能因为存货减值,所以就选了B,但是存货减值跟销售增长率没关系,跟销售增长率有关的是存货的库存量能否满足销售增长的要求,如果存货供不上,才会导致销售增长不上去,如果只是单纯的存货减值,不会影响sales,因为存货减值先影响存货的账面价值,并且通过COGS的增加影响当期的NI,等存货卖掉的时候存货变成COGS,影响的也是NI,而不是sales。所以结合两个因素考虑,最可能的因素是 Inventory不足导致销售减少的同时,COGS也会同时减少,Inventory Turnover 不一定会高于平均水平啊。

2023-02-04 20:45 1 · 回答

NO.PZ2016012102000109 问题如下 A firm ha higher inventory turnover anlower sales growth thinstry's average level, whiof the following is most likely for the firm? A.The firm is managing its inventory effectively antimely. B.The firm hobsolete inventory requiring a write-off. C.The firm mlosing sales for inaquate inventory. C A company with high inventory turnover anlow sales growth mincate the inaquate inventory level. Anthe company mlosing sales for inaquate inventory.考点存货周转率的公式 题目给了两个条件,一个是存货周转率上升,一个是销售增长率低于行业平均。如果不考虑第二个条件,存货周转率高有可能因为存货减值,所以就选了B,但是存货减值跟销售增长率没关系,跟销售增长率有关的是存货的库存量能否满足销售增长的要求,如果存货供不上,才会导致销售增长不上去,如果只是单纯的存货减值,不会影响sales,因为存货减值先影响存货的账面价值,并且通过COGS的增加影响当期的NI,等存货卖掉的时候存货变成COGS,影响的也是NI,而不是sales。所以结合两个因素考虑,最可能的因素是 可以一下三个分别是什么意思吗

2023-01-30 10:33 3 · 回答

NO.PZ2016012102000109 问题如下 A firm ha higher inventory turnover anlower sales growth thinstry's average level, whiof the following is most likely for the firm? A.The firm is managing its inventory effectively antimely. B.The firm hobsolete inventory requiring a write-off. C.The firm mlosing sales for inaquate inventory. C A company with high inventory turnover anlow sales growth mincate the inaquate inventory level. Anthe company mlosing sales for inaquate inventory.考点存货周转率的公式 题目给了两个条件,一个是存货周转率上升,一个是销售增长率低于行业平均。如果不考虑第二个条件,存货周转率高有可能因为存货减值,所以就选了B,但是存货减值跟销售增长率没关系,跟销售增长率有关的是存货的库存量能否满足销售增长的要求,如果存货供不上,才会导致销售增长不上去,如果只是单纯的存货减值,不会影响sales,因为存货减值先影响存货的账面价值,并且通过COGS的增加影响当期的NI,等存货卖掉的时候存货变成COGS,影响的也是NI,而不是sales。所以结合两个因素考虑,最可能的因素是 1.inv turnover=COGS/ave inv,因为存货过时产生跌价,分母减少幅度大于分子减少幅度,所以inv. turnover↑2.同时因为存货过时导致滞销,所以sales growth增幅低于行业平均。如果按以上思路理解,这样B也没有问题?

2022-11-14 21:36 1 · 回答