蔡同学2020-06-29 14:13:56

Zimt AG wrote down the value of its inventory in 2007 and reversed the write-down in 2008, compared to the results the company would have reported if write-down had never occurred, zimt reported 2008: profit was overstated. 请问下这道题为何profit会过高呢？答案说cogs从2008转移到了2007，所以2008的cogs比较小而NI过高。但是2007存货计提的减值，那么cogs是计提减值后的，而2008转回了减值，那么cogs相应也会恢复因为存货价值恢复了出去的成本也会恢复，那么和从来没有计提减值相比，为何2008会NI偏高呢？