NO.PZ2018062004000146
问题如下：
The inventory of company M experienced a write-down in 2013, but the write-down was then reversed in 2014. Supposing the write-down never happened, which of the following is not true about company M's 2013 financial report?
选项：
A. Current ratio would be higher than the actual.
B. Gross margin would be higher than the actual.
C. Inventory turnover would be higher than the actual.
解释：
C is correct.The write-down indicates that the value of inventory decreased and the cost of sales increased, thus leading to lower gross margin and lower current ratio (current ratio = current assets/current liabilities), the inventory turnover ratio will increase(inventory turnover=COGS/average inventory).
这个题目问的是如果没有发生减值的话答案中的ratio和现在的ratio比会有什么差别，那没有发生减值的话current ratio 的确是比减值后要高的呀，怎么会选择c选项呢
