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Anastasia · 2018年07月06日

问一道题:NO.PZ2017102901000015 [ CFA I ]

不明白题干的意思,请您帮忙解释一下

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

品职辅导员_小明 · 2018年07月06日

在接受新的会计准则之前,公司对于incremental costs是做费用化处理的,也就是记为expense 记入I/S,在接受新的会计准则之后,对incremental costs是做资本化处理的,所以I/S里的expense去除,然后计入B/S,这样NI就会变高。

ninalin · 2018年08月17日

老师,incremental costs做资本化处理,I/S的expense就要去除?依据是?

品职辅导员_小明 · 2018年08月18日

因为费用化换成资本化,所以之前关于费用化再I/S里的expense就要去掉,否则就会重复支出。

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