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刘奔奔儿 · 2018年10月21日

题干内容和答案内容难以理解。问一道题:NO.PZ2018062004000050 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

题目和答案内容难以理解 解释:

1 个答案

品职辅导员_小明 · 2018年10月22日

这道题的考点是expense的定义,未来经济利益的流出

增加负债,或者减少资产。和所有者权益没有关系

答案解释是说资产减少,折旧费用就会减少,那么expenses就会减少

这涉及到了I/S和B/S之间的勾稽关系

PP&E是B/S,PP&E产生的折旧费用计入I/S,属于expense

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