NO.PZ2024011002000075
问题如下:
Assume U.S. GAAP applies unless otherwise noted. Two companies are identical except for their accounting treatment of R&D costs. One company expenses all such costs immediately, while the other capitalizes a portion of the costs. Compared with the company that capitalizes costs, the company that expenses immediately will most likely:
选项:
A.Earn a lower return on assets.
B.Have lower financial leverage.
C.Report lower cash flow from operations in the statement of cash flows.
解释:
Companies that capitalize R&D costs report those expenditures in CFI; companies that expense R&D costs report those expenditures in CFO.B选项是不是也对啊??