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Q💤 · 2023年07月25日

这是讲义上哪个知识点啊

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.

这道题是什么意思啊 没看懂

1 个答案

lynn_品职助教 · 2023年07月26日

嗨,从没放弃的小努力你好:


这道题考点是长期资产的初始计量,考得比较全面还涉及了现金流。


购买长期资产,属于CFI的流出,不属于CFO,选项B错误。


购买新的长期资产后,当期折旧费用增加,折旧会导致NI减少,C选项的前半句是对的,但是后半句“减少的金额是purchase的金额”说法错误。购买资产花的钱,并不在I/S中反映,因此NI减少的金额并不等于purchase的金额。

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