如果资本化一个tangible asset进行分期摊销，但是当时的expense直接在买入当年全量计入CFI吗

问题如下：

Q. Jordan’s response about the financial statement impact of Alpha’s decision to capitalize the cost of its new computer system is correct with respect to:

选项：

A.lower net income.

B.lower total assets.

C.higher cash flow from operating activities.

解释：

C is correct. The decision to capitalize the costs of the new computer system results in higher cash flow from operating activities; the expenditure is reported as an outflow of investing activities. The company allocates the capitalized amount over the asset’s useful life as depreciation or amortization expense rather than expensing it in the year of expenditure. Net income and total assets are higher in the current fiscal year.