欢欢 · 2022年01月01日
NO.PZ2017102901000051
问题如下：
All else equal, in the fiscal year when long-lived equipment is purchased:
选项：
A. depreciation expense increases.
B. cash from operations decreases.
C. net income is reduced by the amount of the purchase
解释：
A is correct.
In the fiscal year when long-lived equipment is purchased, the assets on the balance sheet increase and depreciation expense on the income statement increases because of the new long-lived asset.
以及长期资产，流动性资产，和非流动性资产这三个有什么关系吗 谢谢助教
lynn_品职助教 · 2022年01月03日
嗨，爱思考的PZer你好：
并不是所有的长期资产后续都会有折旧，比如商誉，通过减值测试，测试后续每期的资产价值，而不需要每年折旧；current asset不会有折旧。
会计上，企业的资产按其流动性分为流动资产和非流动资产两大类。流动资产主要包括：库存现金、银行存款、交易性金融资产、应收及预付款项和存货等。非流动资产主要包括：长期股权投资、固定资产、无形资产和长期待摊费用等。CFA中并没有明确区分长期资产和非流动资产，可以等价。
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2017102901000051问题如下All else equal, in the fiscyewhen long-liveequipment is purchaseA.preciation expense increases.B.cash from operations creases.C.net income is recethe amount of the purchaseA is correct. In the fiscyewhen long-liveequipment is purchase the assets on the balansheet increase anpreciation expense on the income statement increases because of the new long-liveasset.这道题是什么意思啊 没看懂
NO.PZ2017102901000051 问题如下 All else equal, in the fiscyewhen long-liveequipment is purchase A.preciation expense increases. B.cash from operations creases. C.net income is recethe amount of the purchase A is correct. In the fiscyewhen long-liveequipment is purchase the assets on the balansheet increase anpreciation expense on the income statement increases because of the new long-liveasset. Long-liveassets 可以费用化也可以资本化，如果费用化就算作CFO的流出，讲义上是这样写的呀
NO.PZ2017102901000051问题如下All else equal, in the fiscyewhen long-liveequipment is purchaseA.preciation expense increases.B.cash from operations creases.C.net income is recethe amount of the purchaseA is correct. In the fiscyewhen long-liveequipment is purchase the assets on the balansheet increase anpreciation expense on the income statement increases because of the new long-liveasset.这道题由于问得是已经购入固定资产需要资本化，所以算作CFI的流出增加，跟CFO没有关系。假如问说资本化与费用化相比，对现金流的影响，是不是就与CFO有关系了？是CFO流出减少，账面上CFO总数值增加对吗？
cash from operations creases. net income is recethe amount of the purchase A is correct. In the fiscyewhen long-liveequipment is purchase the assets on the balansheet increase anpreciation expense on the income statement increases because of the new long-liveasset. 如果资产直接记账，不做资产化，现金流出不就是CFO减少吗？
