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Cenhaonan · 2020年03月13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，第二个公式: Gain or loss = proceeds received - disposal NBV 里面，Disposal NBV这一项表示现金流出，等于第一个公式里面的 disposal BV，但为什么在第一个公式里面，disposal BV是表示现金流入的？这两个不是同一个东西吗？

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1 个答案

Olive_品职助教 · 2020年03月13日

嗨，从没放弃的小努力你好：


disposal NBV是处置掉的固定资产的账面价值，计算gain or loss就是用处置固定资产收到的钱，减去其账面价值，差额是企业的损益。

期初BV+capex- disposal NBV-dep=期末NBV，这里面的disposal NBV也不是指现金流流出，而是对固定资产账面价值是一个减项，所以要减去，这里运用的是资产负债的BASE法则。

同学如果对现金流计算的各种公式还不理解，建议听课复习一下，老师在课上讲的很详细。


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