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栗栗🌰 · 2024年02月06日

对depreciation expense的理解

NO.PZ2016012102000023

问题如下:

For nonfinancial firms, which of the following statements is most accurate?

选项:

A.

Interest expense is included in the operating expense, while depreciation expense is not.

B.

Depreciation expense is included in the operating expense, while interest expense is not.

C.

Both depreciation expense and interest expense are included in the operating expense.

解释:

B is correct.

Interest expense is a financing cost, so it is not in the operating expenses. Depreciation expense is included in the operating expenses.

考点:利润表的构成

由于不是金融公司,所以利息费用不属于经营费用(operating expenses),而是融资成本(financing cost),折旧费用属于opearting expenses.

补充关于operating item的解释:

界定是不是属于operating item,要看是什么性质的企业,如果是financial company,那么公司的主营业务就是通过赚息差来获取收入,这种情况下,interest expense就属于公司的operating expense,但是对于non-financial company,主营业务一般都是提供产品或者劳务,与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用,比如折旧、COGS、SG&A,而interest expense并不是生产经营活动形成的。

Depreciation expense可以认为是selling cost的一部分吗?

1 个答案
已采纳答案

lynn_品职助教 · 2024年02月06日

嗨,从没放弃的小努力你好:


不可以


折旧其实是为了把厂房或者生产线这种,投入就是几个亿的固定资产,分摊到生产出来的产成品的一个方法,因此属于fixed cost,


而selling cost大部分是variable cost,例如销售人员出差的差旅费、交易的中介费等等。


性质不同的哈。


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