问题如下：
A write down of the value of inventory to its net realizable value will have a positive effect on the:
选项：
A.balance sheet.
B.income statement.
C.inventory turnover ratio.
解释：
C is correct.
Activity ratios (for example, inventory turnover and total asset turnover) will be positively affected by a write down to net realizable value because the asset base (denominator) is reduced. On the balance sheet, the inventory carrying amount is written down to its net realizable value and the loss in value (expense) is generally reflected on the income statement in cost of goods sold, thus reducing gross profit, operating profit, and net income.
请问一下这里如果inventory变成了its net realizable意思是将inventory的量变成实现了的也就是卖出去的数量吗？
