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CPIM PART2-供应链资格认证考试
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单选题

Which of the following would be impacted by a change in inventory value caused by a change in market value?
I. Balance sheet
II. Income statement
III. On hand inventory balance
IV. Cash flow statement

A
l, ll and lV
B
l, lll and lV
C
ll, lll and lV
D
l, ll, lll and lV

答案解析

正确答案:A

解析:

Inventory is valued at the lower of cost or market so when the value of inventory declines, the income of the company is impacted. This directly impacts the financial statements including the income statement, the balance sheet, and the cash flow statement. The on hand inventory balance remains the same, just the valuation of the quantity changes.
The change in inventory value will impact all the financial statements but would not affect the on-hand balances. Those would remain the same.
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