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艾力士 · 2019年08月29日

问一道题:NO.PZ2017102901000037 [ CFA I ]

老师给的公式中有depreciation 这一项啊

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

Olive_品职助教 · 2019年08月30日

同学你好,老师给的公式最后有一项depreciation included in COGS,指的是在depreciation按照“by function”列式的情况下,是没有单独一行depreciation的,depreciation费用是按照nature被分别包含在COGS和MD&A中,这种情况计算cash paid to supplier的时候就要把包含在COGS中的depreciation这种non-cash部分剔除。如果考试是这种情况,题目会明确说明COGS里面有depreciation,这个depreciation的金额是多少,不过这种情况很少。大部分的题目都是有一项单独的depreciation,就像这道题,depreciation单列,所以计算cash paid to supplier的时候可以忽略最后那项depreciation included in COGS。加油!


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