单选题 An analyst does research about the inventory write-down. A reversal of an inventory write-down from a previous period is most likely reported as a(n):
A. unrealized gain.
B. decrease in the cost of sales.
C. increase in the inventory valuation allowance.

【正确答案】 B

【答案解析】[解析] 存货的减值：如果存货的成本高于现时的公允价值，此时就需要对存货进行减值，以反映出其真实价值。
IFRS: lower of cost or net realizable value(NRV)
NRV=expected selling price-estimated selling cost
如果NRV低于资产负债表上的账面价值(carrying value)，则存货要减值并在利润表上显示为losses。如果日后要恢复，那么就加值，galns反映为当期销货成本(COGS)的减少，记入利润表中。但账面价值不能超过原始成本。