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恬恬爱吃香菜 · 2018年07月14日

问一道题:NO.PZ2017102901000051 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

老师你好,选项B和C为什么不对呢,谢谢解答

1 个答案

品职辅导员_小明 · 2018年07月14日

因为对于固定资产来说,购买成本不会一次性费用化,而是资本化,即先形成固定资产,然后每年计折旧费用。

C说的意思是一次性费用化,所以不对

因为购买固定资产属于CFI的流出,不属于CFO,所以B不对

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