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Carolyne · 2024年03月28日

如题

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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.

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

1 个答案

王园圆_品职助教 · 2024年03月28日

同学你好,没有关系

capital expenditure是指当年的净资本支出,只需要考虑当年花出去的购置固定资产的钱和能收回来的卖出固定资产的钱后的轧差净值即可,和折旧摊销都没有关系的