问题如下图：
选项：
A. 
B. 
C. 
解释：
老师您好，expense的asset turnover不是应该比capitalized的要低吗？是不是a,c都是对的呢。
粉红豹 · 2018年10月07日
1、asset turnover = sales/average asset，asset turnover 与 asset 负相关；
2、研发支出如果费用化expense，直接进I/S表，费用高使得同等条件下net income 低，从而影响retained earning 间接带来B/S表的变化，不会带来asset 的increase；
如果研发支出资本化，那么直接影响B/S表，asset 与liability都增加。
知道了以上两点，那么可以得出A项错误，因为expense 的more company 有更高的asset turnover。
tchen · 2019年03月10日
请问smoother earning指的是什么呀？
小鱼 · 2019年04月04日
这个asset turnover=revenue/asset？
粉红豹 · 2019年04月04日
to tchen：smoother earning 指的是业绩较为平稳，不会“今年盈利特别好，明年盈利特别差，波动很大的”的状况。 to 小鱼：是的，asset turnover是我们衡量efficiency的指标之一，就是那好几个周转率中的其中一个，叫做总资产周转率。
NO.PZ2016012102000116问题如下More Company expenses its velopment costs while Less Company capitalizes its velopment costs. Give all else is the same, Whiof the following is most likely correct.A.More Company reports lower asset turnover thLess Company.B.More Company shows smoother earnings thLess Company.C.More Company reports lower assets thLess Company. C is correct.If company capitalizing its expentures, asset anliability will increase,but company expenses its cost, asset will not increase, so asset turnover will higher.考点财务报表分析 如果less公司将其开发支出资本化，将导致less公司资产增加，又因为asset turnover = sales / average asset，在销售收入不变的情况下，less公司资产增加，less公司asset turnover降低；Aless的公司的asset turnover降低，A错误。B如果公司费用化研发支出，由于研发费用的波动性，将导致净利润忽高忽低。所以B错误。C正确。 Sales销售在这两种情况下为何没有变化? 费用化后，sales应该也减少吧？ sales和assets同时减小，如何判断More公司的asset turnover变化？
NO.PZ2016012102000116 问题如下 More Company expenses its velopment costs while Less Company capitalizes its velopment costs. Give all else is the same, Whiof the following is most likely correct. A.More Company reports lower asset turnover thLess Company. B.More Company shows smoother earnings thLess Company. C.More Company reports lower assets thLess Company. C is correct.If company capitalizing its expentures, asset anliability will increase,but company expenses its cost, asset will not increase, so asset turnover will higher.考点财务报表分析 如果less公司将其开发支出资本化，将导致less公司资产增加，又因为asset turnover = sales / average asset，在销售收入不变的情况下，less公司资产增加，less公司asset turnover降低；Aless的公司的asset turnover降低，A错误。B如果公司费用化研发支出，由于研发费用的波动性，将导致净利润忽高忽低。所以B错误。C正确。 Cash减少，把减少的Cash资本化成asset，Asset增加的部分是Cash减少的部分转化来的啊，总的Asset是不是应该不变啊？谢谢
NO.PZ2016012102000116 问题如下 More Company expenses its velopment costs while Less Company capitalizes its velopment costs. Give all else is the same, Whiof the following is most likely correct. A.More Company reports lower asset turnover thLess Company. B.More Company shows smoother earnings thLess Company. C.More Company reports lower assets thLess Company. C is correct.If company capitalizing its expentures, asset anliability will increase,but company expenses its cost, asset will not increase, so asset turnover will higher.考点财务报表分析 如果less公司将其开发支出资本化，将导致less公司资产增加，又因为asset turnover = sales / average asset，在销售收入不变的情况下，less公司资产增加，less公司asset turnover降低；Aless的公司的asset turnover降低，A错误。B如果公司费用化研发支出，由于研发费用的波动性，将导致净利润忽高忽低。所以B错误。C正确。 RT
NO.PZ2016012102000116问题如下More Company expenses its velopment costs while Less Company capitalizes its velopment costs. Give all else is the same, Whiof the following is most likely correct.A.More Company reports lower asset turnover thLess Company.B.More Company shows smoother earnings thLess Company.C.More Company reports lower assets thLess Company. C is correct.If company capitalizing its expentures, asset anliability will increase,but company expenses its cost, asset will not increase, so asset turnover will higher.考点财务报表分析 如果less公司将其开发支出资本化，将导致less公司资产增加，又因为asset turnover = sales / average asset，在销售收入不变的情况下，less公司资产增加，less公司asset turnover降低；Aless的公司的asset turnover降低，A错误。B如果公司费用化研发支出，由于研发费用的波动性，将导致净利润忽高忽低。所以B错误。C正确。 开支资产化，不是应该减掉吗？为什么是资产增加？
NO.PZ2016012102000116 问题如下 More Company expenses its velopment costs while Less Company capitalizes its velopment costs. Give all else is the same, Whiof the following is most likely correct. A.More Company reports lower asset turnover thLess Company. B.More Company shows smoother earnings thLess Company. C.More Company reports lower assets thLess Company. C is correct.If company capitalizing its expentures, asset anliability will increase,but company expenses its cost, asset will not increase, so asset turnover will higher.考点财务报表分析 如果less公司将其开发支出资本化，将导致less公司资产增加，又因为asset turnover = sales / average asset，在销售收入不变的情况下，less公司资产增加，less公司asset turnover降低；Aless的公司的asset turnover降低，A错误。B如果公司费用化研发支出，由于研发费用的波动性，将导致净利润忽高忽低。所以B错误。C正确。 C不应该是higher assets吗