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Ash · 2022年09月24日

开支资产化

NO.PZ2016012102000116

问题如下:

More Company expenses its development costs while Less Company capitalizes its development costs. Give all else is the same, Which of the following is most likely correct.

选项:

A.

More Company reports lower asset turnover than Less Company.

B.

More Company shows smoother earnings than Less Company.

C.

More Company reports lower assets than Less Company.

解释:

C is correct.

If company capitalizing its expenditures, asset and liability will increase,but company expenses its cost, asset will not increase, so asset turnover will be higher.

考点:财务报表分析

如果less公司将其开发支出资本化,将导致less公司资产增加,又因为asset turnover = sales / average asset,在销售收入不变的情况下,less公司资产增加,less公司asset turnover降低;

A选项:less的公司的asset turnover降低,A选项错误。

B选项:如果公司费用化研发支出,由于研发费用的波动性,将导致净利润忽高忽低。所以B选项错误。

C选项:正确。

开支资产化,不是应该减掉吗?为什么是资产增加?

1 个答案

王园圆_品职助教 · 2022年09月24日

嗨,爱思考的PZer你好:


所谓R&D费用的资产化,是指将产生的研发费用确认为无形资产或有行资产,所以资产肯定会增加啊

你说的减掉,是R&D费用化,此时该费用直接从利润表中扣除,不形成资产,当然资产就相对更小了

相关的知识点可以参考以下讲义截图

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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