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刘骑瑞sky · 2020年06月26日

问一道题:NO.PZ2018062018000047 [ CFA I ]

问题如下:

Which of the following expenditures will be capitalized with the purchase of property and equipment?

选项:

A.

Repainting the adjoining offices.

B.

Training staff on maintaining the machine.

C.

Installation and testing of the machine.

解释:

C is correct. The company will capitalize the costs that are necessary to get the new machine ready for its intended use, including the installation and testing of the machine. Training the staff is not necessary to get the asset ready for its intended use and repainting the offices does not extend the life, so they will be expensed.

不懂A为什么不是。。。。。
1 个答案

纠纠_品职答疑助手 · 2020年06月28日

这道题目是问哪些相关的支出可以计入机器设备的成本中,被资本化。

正常情况下,我们觉得重刷房间和机器达到可使用状态是没有关系的。

而C是典型的应该资本化的费用。

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