Problem 1

  Generally speaking, impairment, will reduce net profit; Value-added, and  net profit has no direct relationship.

  If the impairment, according to the impairment status of inventory decline reserves, which is the embodiment of the accounting prudence principle. Of course, if the value of the inventory is evaluated, it will have an indirect impact on the net profit of the enterprise,indicating that the fair value of the inventory in the market increases, the enterprise can obtain more sales revenue, and the net profit is expected to increase in the future.