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尼克内姆 · 2020年02月22日

问一道题:NO.PZ2016012102000187 [ CFA I ]

问题如下:

A firm purchased a products patent, and all the relative cost is $120000 in 20X1. If this firm had treated the patent as expenditure or capitalized it as intangible asset and amortized the cost over three years, which of the following statement would be most appropriate?

选项:

A.

If the cost were amortized rather than expensed, then the firm's CFI would increase.

B.

If the cost were amortized rather than expensed, then the firm's D/A ratio will increase.

C.

If the cost were amortized rather than expensed, then the firm's CFO would increase.

解释:

C is correct.

If the cost were amortized rather than expensed, the cost of the patent would be classified as a CFI rather than a CFO, so CFO would increase and CFI would decrease.

If the cost were amortized rather than expensed, the cost of the patent would be classified as an intangible asset, which would increase the asset, so the D/A ratio would decrease.

这道题目,我理解的有没有问题,请指正下: a选项,费用化,导致cfi支出增加,cfi总量下降。资本化,cfi不受影响,所以资本化情况下的cfi总量更高。 题目说cfi增加,到底是说cfi总量增加?还是cfi outflow增加?还是cfi inflow增加?题目不说清吗?

driftsand · 2020年07月31日

同问,请解释

2 个答案

Olive_品职助教 · 2020年08月01日

@driftsand 同学

题目说CFI/CFO/CFF增加,都是指总量增加,如果题目想区分是流出增加还是流入增加,会说清楚是inflow/outflow的。

所以CFI 流出会使CFI减少,CFI流出减少则会使CFI增加,CFO/CFF同理。这是一个标准的判断逻辑。

Olive_品职助教 · 2020年02月23日

嗨,努力学习的PZer你好:


资本化属于CFI流出,CFI低,选项A错误。

资本化属于CFI流出,不属于CFO流出,所以CFO流出的少,CFO更高,选项C正确。


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