[求助]为什么存货减值了，商品销售成本反而会上升？ 商品销售

面具的惊奇

RT

原题如下：

 

12. Zimt AG wrote down the value of its inventory in 2007 and reversed the write-down in 2008. Compared to the ratios that would have been calculated if the write-down had never occurred, Zimt’s reported 2007:

A.    current ratio was too high. B.       gross margin was too high. C.       inventory turnover was too high.

 

 

答案：

C is correct. The write-down reduced the value of inventory and increased cost of sales in 2007. The higher numerator and lower denominator mean that the inventory turnover ratio as reported was too high. Gross margin and the current ratio were both too low.

[此贴子已经被作者于2011-2-22 20:00:47编辑过]

Dong86

 COGS is calculated as beginning inventory + purchases - ending inventory.  So if a write-down is incurred, it reduces the ending inventory and therefore higher COGS.

unranked

顶起来。[em60]