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123 · 2025年02月10日

proceeds received与Cap Ex（也就是新买入的资产价值）的区别

  1. CFA I
  2. FRA

NO.PZ2018062004000105

问题如下：

Company A received $8 million from the equipment sale and reported a loss on the sale of equipment of $2 million in 2017. In addition, the company recorded depreciation expense of $5 million. According to the following information, what's the amount of capital expenditure?

选项：

A.

$25 million.

B.

$30 million.

C.

$35 million.

解释：

A is correct.

Gain or loss= Proceeds received-disposal NBV

-2=8-disposal NBV, disposal NBV=10

BVB+ CapEx- Disposal BV- Dep=BVE

(120-45)+CapEx-10-5=(135-50), Capex=25.

新买入的资产价值难道不是8吗 

-2=8-disposal NBV, disposal NBV=10

BVB+ CapEx- Disposal BV- Dep=BVE

麻烦讲一下 公式中 proceeds received与，CapEx（也就是新买入的资产价值）的区别

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1 个答案

王园圆_品职助教 · 2025年02月11日

同学你好，proceeds　received是公司卖出机器设备、发行股票等收到的现金流入

而CAPEX　是指公司为了购买机器设备所支出的现金流出

这两者的方向完全是相反的

所以本题 received $8 million from the equipment sale是指的proceeds　received，不是CAPEX　

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