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Chinazdk · 2024年02月19日

A选项

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。

Sales销售在这两种情况下为何没有变化? 费用化后,sales应该也减少吧? sales和assets同时减小,如何判断More公司的asset turnover变化?

1 个答案

王园圆_品职助教 · 2024年02月19日

同学你好,助教没明白,费用化或者资本化,和sales有什么关系?

sales是公司的产品卖出后获得的收入,只和公司产品在市场的受欢迎程度,还有产品的定价有关系,和研发费用的资本化或费用化的会计处理方式的选择没有任何关系哦

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