NO.PZ2016012102000187
问题如下：
A firm purchased a products patent, and all the relative cost is $120000 in 20X1. If this firm had treated the patent as expenditure or capitalized it as intangible asset and amortized the cost over three years, which of the following statement would be most appropriate?
选项：
A.If the cost were amortized rather than expensed, then the firm's CFI would increase.
B.If the cost were amortized rather than expensed, then the firm's D/A ratio will increase.
C.If the cost were amortized rather than expensed, then the firm's CFO would increase.
解释：
C is correct.
If the cost were amortized rather than expensed, the cost of the patent would be classified as a CFI rather than a CFO, so CFO would increase and CFI would decrease.
If the cost were amortized rather than expensed, the cost of the patent would be classified as an intangible asset, which would increase the asset, so the D/A ratio would decrease.
考点：财务报表质量的判断
如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为 CFI 而不是 CFO，因此 CFO 会增加而 CFI 会减少。
如果专利成本资产化，然后按资产使用寿命摊销而不是直接费用，则专利成本将被归类为无形资产，导致资产金额增加，因此 负债 / 资产 比率将下降。
思考逻辑：CFI流出多，CFI就会减少；CFI流出少，CFI就增加。CFF和CFO同理。
如果资本化，那么就属于CFI流出，CFI减少。
资本化属于CFI流出，因此相比费用化：资本化CFO流出的少，CFO就会增加。C选项正确。
资本化后，CFO的流出不就增加了么？它不是专利成本吗？资本化了也是成本支出吧？
