开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

黄路迦 · 2023年02月23日

如下

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202209270100000306

问题如下：

Fromm’s estimate of growth capital expenditure included in Omikroon’s PP&E under Scenario 2 should be:

选项：

A.lower than under Scenario 1.

B.the same as under Scenario 1.

C.higher than under Scenario 1.

解释：

C is correct. In Scenario 2, growth capital expenditure of EUR27 million for the refit of the existing idle factory is higher than the growth capital expenditure in Scenario 1 of EUR25 million. The EUR25 million is the cost of building a new factory for EUR30 million less the proceeds from the sale of the existing idle factory of EUR5 million.

啥意思？不用考虑折旧吗

添加评论
1 个答案

袁园_品职助教 · 2023年02月24日

嗨，从没放弃的小努力你好：


Scenario 1  Sell the existing factory for EUR5 million. Build a new factory costing EUR30 million with a useful life of 10 years. 

Scenario 2  Refit the existing factory for EUR27 million.

C是正确的。在情景2中，用于改造现有闲置工厂的增长资本支出为2700万欧元，高于情景1中的2500万欧元的增长资本支出。2500万欧元是用3000万欧元建造一个新工厂的成本，减去出售现有的500万欧元闲置工厂的收益。 

不用哦，因为这里算的是资本支出，不用含折旧，比如在CPA里面自行建造固定资产支出，初始入账就包括这些内容：工程物资成本 + 人工成本 + 相关税费 等等

----------------------------------------------
努力的时光都是限量版，加油！

  • 1

    回答

  • 0

    关注

  • 404

    浏览
相关问题

NO.PZ202209270100000306问题如下 Fromm’s estimate of growth capitexpenture incluin Omikroon’s PP Eunr Scenario 2 shoulbe: A.lower thunr Scenario 1.B.the same unr Scenario 1.C.higher thunr Scenario 1. C is correct. In Scenario 2, growth capitexpenture of EUR27 million for therefit of the existing ie factory is higher ththe growth capitexpenture inScenario 1 of EUR25 million. The EUR25 million is the cost of builng a new factory for EUR30 million less the procee from the sale of the existing ie factoryof EUR5 million. 本题和资本化 费用化有关系吗？比如算上折旧年限 每年折旧费用多少

2024-03-28 15:09 1 · 回答

NO.PZ202209270100000306问题如下 Fromm’s estimate of growth capitexpenture incluin Omikroon’s PP Eunr Scenario 2 shoulbe: A.lower thunr Scenario 1.B.the same unr Scenario 1.C.higher thunr Scenario 1. C is correct. In Scenario 2, growth capitexpenture of EUR27 million for therefit of the existing ie factory is higher ththe growth capitexpenture inScenario 1 of EUR25 million. The EUR25 million is the cost of builng a new factory for EUR30 million less the procee from the sale of the existing ie factoryof EUR5 million. ​资本性支出就是指考虑当时一次性投入多少资金吗？

2023-03-14 00:27 1 · 回答