问题如下:
6. Fromm’s estimate of growth capital expenditure included in Omikroon’s property, plant, and equipment under Scenario 2 should be:
选项:
A.lower than under Scenario 1.
B.the same as under Scenario 1.
C.higher than under Scenario 1.
解释:
C is correct.
In Scenario 2, growth capital expenditure of 27 million for the refit of the existing idle factory is higher than the growth capital expenditure in Scenario 1 of 25 million. The 25 million is the cost of building a new factory for 30 million less the proceeds from the sale of the existing idle factory of 5 million.
老师这道题提到了使用寿命,为什么不考虑资本化和摊销的问题呢?我按照27m refit之后摊销7年,30m的摊销10年来算,虽然得到的结果是一样,但(7年)这个数字是我YY的,思路是完全偏了?