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SYc · 2024年02月20日

这个题

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。

operating items 的界定在讲义或者教材哪里出现的?

1 个答案

lynn_品职助教 · 2024年02月21日

嗨,爱思考的PZer你好:


operating items 的界定在讲义或者教材哪里出现的?


是在I/S表和CF表那里讲的,没有单独出现operating items,但是CFO的间接法计算里讲到了non-operating items。


1、间接法算CFO,间接法算CFO是从NI开始调整,调整过程中涉及到non-cash&non-operating items


2、但是本题是从I/S损益表的角度出发考察的,损益表上non-operating和operating项目的划分和现金流量表中CFO、CFI和CFF的划分并不一定一致。其实就是按照解析里面是不是主营业务来分析的。

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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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