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m糖分w · 2018年07月23日

问一道题:NO.PZ2018062004000164 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


这道题给了两个总产量的概念,一个是total plant capacity,一个是expected production,请问怎么判断具体使用哪一个做为计算的基数呢?


2 个答案

Kiko_品职助教 · 2021年10月04日

嗨,爱思考的PZer你好:


对,我们分母上是要找一个total estimated productive capacity of the asset over its useful life。就是预计在生产年限内要生产多少产品。

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品职辅导员_小明 · 2018年07月23日

units-of-production的公式是output units in the period*{(cost-salvage value)/life in output units}

这个题目里的expected production就是life in output untis.如何判断要看哪个是product during life of the patent.

你说的total plant capacity是每年的生产数量,所以我们不用

欢欢 · 2021年10月04日

这边用的是expected的数据也没关系吗

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