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王秋宇 · 2022年03月14日

题目是不是表达意思有误

  1. CFA I
  2. FRA

NO.PZ2018062004000105

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.

depreciation expense5，应该包含在accumulate depreciation中吧。看答案的解析，这个5是不是应该表述成implement expense.这样答案才是A

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1 个答案

Kiko_品职助教 · 2022年03月15日

嗨，从没放弃的小努力你好：


不包括。这个5的depreciation expense是2017年新的折旧。45是2016年底累计折旧，50是2017年底的累计折旧，这两者的差值正好是5.所以题目没有问题。

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