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Kiki · 2023年01月02日

B为什么不对

NO.PZ2017102901000051

问题如下:

All else equal, in the fiscal year when long-lived equipment is purchased:

选项:

A.

depreciation expense increases.

B.

cash from operations decreases.

C.

net income is reduced by the amount of the purchase

解释:

A is correct.

In the fiscal year when long-lived equipment is purchased, the assets on the balance sheet increase and depreciation expense on the income statement increases because of the new long-lived asset.

Long-lived assets 可以费用化也可以资本化,如果费用化就算作CFO的流出,讲义上是这样写的呀

1 个答案

lynn_品职助教 · 2023年01月03日

嗨,从没放弃的小努力你好:


对于固定资产来说,购买成本不会一次性费用化,而是资本化,即先形成固定资产,然后每年计折旧费用。


购买长期资产,属于CFI的流出,不属于CFO,选项B错误。


Long-lived assets 可以费用化也可以资本化,如果费用化就算作CFO的流出,讲义上是这样写的呀


同学问的是教材中的这一段吧,一般内部研发的才有费用化哈,purchased都是资本化的。

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