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blade8932 · 2022年10月25日

More Company 费用化了,对其asset究竟有何影响,谢谢!

NO.PZ2016012102000116

问题如下:

More Company expenses its development costs while Less Company capitalizes its development costs. Give all else is the same, Which of the following is most likely correct.

选项:

A.

More Company reports lower asset turnover than Less Company.

B.

More Company shows smoother earnings than Less Company.

C.

More Company reports lower assets than Less Company.

解释:

C is correct.

If company capitalizing its expenditures, asset and liability will increase,but company expenses its cost, asset will not increase, so asset turnover will be higher.

考点:财务报表分析

如果less公司将其开发支出资本化,将导致less公司资产增加,又因为asset turnover = sales / average asset,在销售收入不变的情况下,less公司资产增加,less公司asset turnover降低;

A选项:less的公司的asset turnover降低,A选项错误。

B选项:如果公司费用化研发支出,由于研发费用的波动性,将导致净利润忽高忽低。所以B选项错误。

C选项:正确。

RT

1 个答案

王园圆_品职助教 · 2022年10月26日

嗨,爱思考的PZer你好:


同学你好,More公司就正好和Less公司相反哦

由于More公司更多的费用化一些研发支出,所以计入无形资产的项目就少了,也就是asset相比Less公司会更少

asset turnover = sales/average assets ,如果asset变少,asset turnover就会变高,也就是C选项了

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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