NO.PZ2016012102000194
问题如下：
Which of the following measures would be least effective to increase the CFO?
选项：
A.Reverse the impairment and recognize a gain.
B.Lessee change the accounting method from operating lease to financial lease.
C.Capitalized the research and development expenses.
解释：
A is correct.
Capitalizing an expense or altering an operating lease to a financial lease will both reduce CFO's cash outflow, then increase CFO.
Reverse the impairment and recognize a gain can increase the net income but have no effect on CFO.
考点： CFO
将一笔费用资本化，会导致原应计入CFO的费用，变为CFI，因此净CFO会增加。
同样的，将经营租赁转变成融资租赁，从现金流来说，付出的现金都是lease payments，只不过在operating lease里，将租金的支出都归为CFO，但在fiance lease里，只有利息的部分才是CFO（ 美国准则），负债减少的部分为CFF。所以，调整租赁模式后，CFO更高。
转回减值而确认的收益，可以增加净收入，但由于不涉及现金流入流出，不影响CFO。
可是由于回转确认了gain，增加了账面收入，也就变相提高了要交的税，提高了CFO流出，这么考虑好像A也能降低CFO
