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黄路迦 · 2023年02月23日

如下

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202209270100000306

问题如下：

Fromm’s estimate of growth capital expenditure included in Omikroon’s PP&E under Scenario 2 should be:

选项：

A.lower than under Scenario 1.

B.the same as under Scenario 1.

C.higher than under Scenario 1.

解释：

C is correct. In Scenario 2, growth capital expenditure of EUR27 million for the refit of the existing idle factory is higher than the growth capital expenditure in Scenario 1 of EUR25 million. The EUR25 million is the cost of building a new factory for EUR30 million less the proceeds from the sale of the existing idle factory of EUR5 million.

啥意思？不用考虑折旧吗

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1 个答案

袁园_品职助教 · 2023年02月24日

嗨，从没放弃的小努力你好：


Scenario 1  Sell the existing factory for EUR5 million. Build a new factory costing EUR30 million with a useful life of 10 years. 

Scenario 2  Refit the existing factory for EUR27 million.

C是正确的。在情景2中，用于改造现有闲置工厂的增长资本支出为2700万欧元，高于情景1中的2500万欧元的增长资本支出。2500万欧元是用3000万欧元建造一个新工厂的成本，减去出售现有的500万欧元闲置工厂的收益。 

不用哦，因为这里算的是资本支出，不用含折旧，比如在CPA里面自行建造固定资产支出，初始入账就包括这些内容：工程物资成本 + 人工成本 + 相关税费 等等

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努力的时光都是限量版，加油！

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