李同学2019-01-11 18:20:47

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 the write-down had never occurred, Zimt's reported 2008: A profit was overstated. B cash flow from operations was overstated. C year-end inventory balance was overstated. 查看解析 上一题 下一题 正确答案A 您的答案A The reversal of the write-down shifted cost of sales from 2008 to 2007. The 2007 cost of sales was higher because of the write-down, and the 2008 cost of sales was lower because of the reversal of the write-down. As a result, the reported 2008 profits were overstated. Inventory balance in 2008 is the same because the write-down and reversal cancel each other out, Cash flow from operations is not affected by the non-cash write-down, but the higher profits in 2008 likely resulted in higher taxes and thus lower cash flow from operations. 请问小视频里说的2007年存货下降，COGS就将上升，这个逻辑我不太理解？ 1.减值 说的存货是指期初还是期末？ 2.是否跟BASE法则有关，可否给出相关推导？