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chyje2007 · 2018年09月21日

问一道题:NO.PZ2017102901000051 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

c选项怎么理解呢?为什么不对呀?

1 个答案

品职辅导员_小明 · 2018年09月22日

当你买了一个新的资产,那么在I/S里会有这个资产的depreciation expense,就降低当期的NI。

chyje2007 · 2018年09月23日

那c选项应该是个对的呀

品职辅导员_小明 · 2018年09月25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

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