问题如下图：
选项：
A. 
B. 
C. 
解释：
这道题我不理解的是为什么cfi减少了，cfo就会增加呢？ 比如我买了一个包，这是一个独立的事件，作为自用就一次性费用掉了，属于cfo， 但完全不影响cfi啊。 我觉得在这个例子上cfi和cfo并不是此消彼长的关系。 请问我是哪儿理解不对呢？
NO.PZ2016012102000187 问题如下 A firm purchasea procts patent, anall the relative cost is $120000 in 20X1. If this firm htreatethe patent expenture or capitalizeit intangible asset anamortizethe cost over three years, whiof the following statement woulmost appropriate? A.If the cost were amortizerather thexpense then the firm's CFI woulincrease. B.If the cost were amortizerather thexpense then the firm's A ratio will increase. C.If the cost were amortizerather thexpense then the firm's CFO woulincrease. C is correct.If the cost were amortizerather thexpense the cost of the patent woulclassifiea CFI rather tha CFO, so CFO woulincrease anCFI woulcrease. If the cost were amortizerather thexpense the cost of the patent woulclassifieintangible asset, whiwoulincrease the asset, so the A ratio woulcrease.考点财务报表质量的判断 如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为 CFI 而不是 CFO，因此 CFO 会增加而 CFI 会减少。如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为无形资产，导致资产金额增加，因此 负债 / 资产 比率将下降。 思考逻辑CFI流出多，CFI就会减少；CFI流出少，CFI就增加。CFF和CFO同理。如果资本化，那么就属于CFI流出，CFI减少。资本化属于CFI流出，因此相比费用化资本化CFO流出的少，CFO就会增加。C正确。 资本化后，CFO的流出不就增加了么？它不是专利成本吗？资本化了也是成本支出吧？
NO.PZ2016012102000187 问题如下 A firm purchasea procts patent, anall the relative cost is $120000 in 20X1. If this firm htreatethe patent expenture or capitalizeit intangible asset anamortizethe cost over three years, whiof the following statement woulmost appropriate? A.If the cost were amortizerather thexpense then the firm's CFI woulincrease. B.If the cost were amortizerather thexpense then the firm's A ratio will increase. C.If the cost were amortizerather thexpense then the firm's CFO woulincrease. C is correct.If the cost were amortizerather thexpense the cost of the patent woulclassifiea CFI rather tha CFO, so CFO woulincrease anCFI woulcrease. If the cost were amortizerather thexpense the cost of the patent woulclassifieintangible asset, whiwoulincrease the asset, so the A ratio woulcrease.考点财务报表质量的判断 如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为 CFI 而不是 CFO，因此 CFO 会增加而 CFI 会减少。如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为无形资产，导致资产金额增加，因此 负债 / 资产 比率将下降。 思考逻辑CFI流出多，CFI就会减少；CFI流出少，CFI就增加。CFF和CFO同理。如果资本化，那么就属于CFI流出，CFI减少。资本化属于CFI流出，因此相比费用化资本化CFO流出的少，CFO就会增加。C正确。 您好，请问可以一下资本化利息作为CFI的流出，因此相比费用化，CFI是减少了的，因此被低估。费用化是作为CFO的流出的，那么资本化不作为CFO的流出，所以CFO应该是被高估的。这个是怎么决定是在CFI上和CFO上的啊？
NO.PZ2016012102000187 问题如下 A firm purchasea procts patent, anall the relative cost is $120000 in 20X1. If this firm htreatethe patent expenture or capitalizeit intangible asset anamortizethe cost over three years, whiof the following statement woulmost appropriate? A.If the cost were amortizerather thexpense then the firm's CFI woulincrease. B.If the cost were amortizerather thexpense then the firm's A ratio will increase. C.If the cost were amortizerather thexpense then the firm's CFO woulincrease. C is correct.If the cost were amortizerather thexpense the cost of the patent woulclassifiea CFI rather tha CFO, so CFO woulincrease anCFI woulcrease. If the cost were amortizerather thexpense the cost of the patent woulclassifieintangible asset, whiwoulincrease the asset, so the A ratio woulcrease.考点财务报表质量的判断 如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为 CFI 而不是 CFO，因此 CFO 会增加而 CFI 会减少。如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为无形资产，导致资产金额增加，因此 负债 / 资产 比率将下降。 思考逻辑CFI流出多，CFI就会减少；CFI流出少，CFI就增加。CFF和CFO同理。如果资本化，那么就属于CFI流出，CFI减少。资本化属于CFI流出，因此相比费用化资本化CFO流出的少，CFO就会增加。C正确。 1
NO.PZ2016012102000187 问题如下 A firm purchasea procts patent, anall the relative cost is $120000 in 20X1. If this firm htreatethe patent expenture or capitalizeit intangible asset anamortizethe cost over three years, whiof the following statement woulmost appropriate? A.If the cost were amortizerather thexpense then the firm's CFI woulincrease. B.If the cost were amortizerather thexpense then the firm's A ratio will increase. C.If the cost were amortizerather thexpense then the firm's CFO woulincrease. C is correct.If the cost were amortizerather thexpense the cost of the patent woulclassifiea CFI rather tha CFO, so CFO woulincrease anCFI woulcrease. If the cost were amortizerather thexpense the cost of the patent woulclassifieintangible asset, whiwoulincrease the asset, so the A ratio woulcrease.考点财务报表质量的判断 如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为 CFI 而不是 CFO，因此 CFO 会增加而 CFI 会减少。如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为无形资产，导致资产金额增加，因此 负债 / 资产 比率将下降。 思考逻辑CFI流出多，CFI就会减少；CFI流出少，CFI就增加。CFF和CFO同理。如果资本化，那么就属于CFI流出，CFI减少。资本化属于CFI流出，因此相比费用化资本化CFO流出的少，CFO就会增加。C正确。 相比于expense，capitalize或者 amotizatize是会使CFI流出减小，存量增大，CFO流出增大，存量减小，所以问题问的crease或是increase 到底问的是存量还是增量，是否应该指明
NO.PZ2016012102000187 问题如下 A firm purchasea procts patent, anall the relative cost is $120000 in 20X1. If this firm htreatethe patent expenture or capitalizeit intangible asset anamortizethe cost over three years, whiof the following statement woulmost appropriate? A.If the cost were amortizerather thexpense then the firm's CFI woulincrease. B.If the cost were amortizerather thexpense then the firm's A ratio will increase. C.If the cost were amortizerather thexpense then the firm's CFO woulincrease. C is correct.If the cost were amortizerather thexpense the cost of the patent woulclassifiea CFI rather tha CFO, so CFO woulincrease anCFI woulcrease. If the cost were amortizerather thexpense the cost of the patent woulclassifieintangible asset, whiwoulincrease the asset, so the A ratio woulcrease.考点财务报表质量的判断 如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为 CFI 而不是 CFO，因此 CFO 会增加而 CFI 会减少。如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为无形资产，导致资产金额增加，因此 负债 / 资产 比率将下降。 思考逻辑CFI流出多，CFI就会减少；CFI流出少，CFI就增加。CFF和CFO同理。如果资本化，那么就属于CFI流出，CFI减少。资本化属于CFI流出，因此相比费用化资本化CFO流出的少，CFO就会增加。C正确。 老师好，费用化的项目都归类在CFO里面？资本化的项目都归在CFI里？
