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卡布达 · 2022年07月02日

disposal NBV是什么意思呀

  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.

第一个公式G/L=proceeds received-disposal nbv在讲义的哪里出现的呀？

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1 个答案

Kiko_品职助教 · 2022年07月04日

嗨，从没放弃的小努力你好：


disposal NBV指的是被处置资产的账面价值，在讲义179页，CFI计算这里讲到得。

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