NO.PZ2016012102000194
问题如下:
Which of the following measures would be least effective to increase the CFO?
选项:
A.Reverse the impairment and recognize a gain.
B.Lessee change the accounting method from operating lease to financial lease.
C.Capitalized the research and development expenses.
解释:
A is correct.
Capitalizing an expense or altering an operating lease to a financial lease will both reduce CFO's cash outflow, then increase CFO.
Reverse the impairment and recognize a gain can increase the net income but have no effect on CFO.
考点: CFO
将一笔费用资本化,会导致原应计入CFO的费用,变为CFI,因此净CFO会增加。
同样的,将经营租赁转变成融资租赁,从现金流来说,付出的现金都是lease payments,只不过在operating lease里,将租金的支出都归为CFO,但在fiance lease里,只有利息的部分才是CFO( 美国准则),负债减少的部分为CFF。所以,调整租赁模式后,CFO更高。
转回减值而确认的收益,可以增加净收入,但由于不涉及现金流入流出,不影响CFO。
RT