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.
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？
