开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

PaisleyPPx · 2020年01月31日

问一道题：NO.PZ2018062004000105

  1. CFA I
  2. FRA

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.

老师 这个公式只是针对CFI的流出吧？

添加评论
1 个答案

Olive_品职助教 · 2020年02月03日

嗨，努力学习的PZer你好：


解析里有两个公式，其中的capEX是CFI流出，是购买固定资产的支出，proceeds received是处置固定资产的流入，是CFI流入，所以计算流入流出都可以。


-------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


  • 1

    回答

  • 1

    关注

  • 501

    浏览
相关问题

NO.PZ2018062004000105问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million.B.$30 million.C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. 报告折旧费用5，这个5是不是已经包括在累计折旧的50里了？总觉得不应该再减5了，老师可以给一下吗？

2024-07-06 21:44 1 · 回答

NO.PZ2018062004000105 问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million. B.$30 million. C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. a loss on the sale of equipment of $2 million，这个数值是sposNPV，这块如何理解呢？处置资产会造成equipment规模的损失？

2024-03-12 11:07 1 · 回答

NO.PZ2018062004000105问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million.B.$30 million.C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. 为什么BVbegin是120-45

2023-07-08 17:58 1 · 回答

NO.PZ2018062004000105 问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million. B.$30 million. C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. 公式中的preciation 不应该已经包含在accumulatep里面了吗，为什么还要再减去呢

2023-06-02 11:21 2 · 回答

NO.PZ2018062004000105问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million.B.$30 million.C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. BVCapEx- sposBV- p=BVE这个公式怎么理解

2022-08-21 00:40 2 · 回答