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ninalin · 2018年09月07日

问一道题:NO.PZ2017102901000051 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


老师,题目里也没说这个long-lived equipment 是自用还是销售呀,那万一是销售的话就可以选C?

1 个答案

竹子 · 2018年09月07日

如果是销售就不叫long lived equipment了,应该叫inventory。

就算是inventory,也应该是cash减少,inventory增加。只有当inventory被卖掉的时候才会有COGS

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