no previous downward revaluation of the plant

NO.PZ201806201100001206 问题如下 Jorn’s response about the effeof Alpha’s revaluation is most likely correwith respeto the impaon its: A.return on equity. B.return on assets. C.to capitratio. A is correct. In asset revaluation, the carrying amount of the assets increases. The increase in the asset’s carrying amount bypasses the income statement anis reporteother comprehensive income anappears in equity unr the heang of revaluation surplus. Therefore, shareholrs’ equity will increase but net income will not affecte so return on equity will cline. Return on assets anto capitratios will also crease. carrying value 增加，记入OCI, equity上升。 asset=L+E 请问为什么asset没有上升？

NO.PZ201806201100001206 问题如下 BriJorn is interviewing for a junior equity analyst position Orion Investment Aisors. part of the interview process, Mary Benn, Orion’s rector of Research, provis Jorn with information about two hypotheticcompanies, Alpha anBetanasks him to comment on the information on their financistatements anratios. Both companies prepare their financistatements in accornwith InternationFinanciReporting Stanr (IFRS) anare inticin all respects except for their accounting choices. Jorn is tolththe beginning of the current fiscyear, both companies purchasea major new computer system anbegbuilng new manufacturing plants for their own use. Alpha capitaliseanBeta expensethe cost of the computer system; Alpha capitaliseanBeta expensethe interest costs associatewith the construction of the manufacturing plants. Benn asks Jorn, “Whwthe impaof these cisions on eacompany’s current fiscyefinancistatements anratios?”Jorn respon, “Alpha’s cision to capitalise the cost of its new computer system insteof expensing it results in lower net income, lower totassets, anhigher cash flow from operating activities in the current fiscyear. Alpha’s cision to capitalise its interest costs insteof expensing them results in a lower fixeasset turnover ratio ana higher interest coverage ratio.” Jorn is tolthAlpha uses the straight- line preciation methoanBeta uses acceleratepreciation metho both companies estimate the same useful lives for long- liveassets. Many companies in their instry use the units- of- proction metho Benn asks Jorn, “Whare the financistatement implications of eapreciation metho anhow you termine a company’s neeto reinvest in its proctive capacity?”Jorn replies, “All other things being equal, the straight- line preciation methoresults in the least variability of net profit margin over time, while acceleratepreciation methoresults in a clining trenin net profit margin over time. The units- of- proction cresult in a net profit margin trenthis quite variable. I use a three- step approato estimate a company’s neeto reinvest in its proctive capacity. First, I estimate the average age of the assets ving net property, plant, anequipment annupreciation expense. Secon I estimate the average remaining useful life of the assets ving accumulatepreciation preciation expense. Thir I a the estimates of the average remaining useful life anthe average age of the assets in orr to termine the totuseful life.”Jorn is tolththe enof the current fiscyear, Alpha revaluea manufacturing plant; this increaseits reportecarrying amount 15 percent. There wno previous wnwarrevaluation of the plant. Beta recorimpairment loss on a manufacturing plant; this receits carrying 10 percent. Benn asks Jorn “Whwthe impaof these cisions on eacompany’s current fiscyefinanciratios?”Jorn respon, “Beta’s impairment loss increases its to totassets anfixeasset turnover ratios, anlowers its cash flow from operating activities. Alpha’s revaluation increases its to capitanreturn on assets ratios, anreces its return on equity.” the enof the interview, Benn thanks Jorn for his time anstates tha hiring cision will ma shortly. Jorn’s response about the effeof Alpha’s revaluation is most likely correwith respeto the impaon its: A.return on equity. B.return on assets. C.to capitratio. A is correct. In asset revaluation, the carrying amount of the assets increases. The increase in the asset’s carrying amount bypasses the income statement anis reporteother comprehensive income anappears in equity unr the heang of revaluation surplus. Therefore, shareholrs’ equity will increase but net income will not affecte so return on equity will cline. Return on assets anto capitratios will also crease. 没看懂这道题考察的是什么点，要如何解

NO.PZ201806201100001206 return on assets. to capitratio. A is correct. In asset revaluation, the carrying amount of the assets increases. The increase in the asset’s carrying amount bypasses the income statement anis reporteother comprehensive income anappears in equity unr the heang of revaluation surplus. Therefore, shareholrs’ equity will increase but net income will not affecte so return on equity will cline. Return on assets anto capitratios will also crease. OCI的增加不影响NI么？那会影响损益表哪个科目呢？