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.
Long-lived assets 可以费用化也可以资本化，如果费用化就算作CFO的流出，讲义上是这样写的呀
