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wqd57d · 2019年04月22日

问一道题：NO.PZ2017102901000037 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C.

解释：

这道题有点歧义，老师上课时提到，如果有dep的话要加回。通常我们说的cogs里面是默认包含dep，但是单独列出dep，这个dep是不是要加回？

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已采纳答案

Olive_品职助教 · 2019年04月23日

同学你好，如果有dep要加回，指的是如果COGS中包含了折旧摊销费用的话，要把包含在COGS里的折旧摊销费用加回。这道题折旧是单列的，说明COGS里不包含折旧费用。加油

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