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Tututu · 2024年10月10日

这里不是两个都可以吗

NO.PZ2024022701000074

问题如下:

Depreciation expense is best used in forecasting:

选项:

A.growth capital expenditure only. B.maintenance capital expenditure only. C.both growth capital expenditure and maintenance capital expenditure.

解释:

Solution
  1. Incorrect because depreciation expense can serve as the basis for maintenance capital expenditures, as it is management's estimate of the cost of fixed assets expensed on the income statement in a manner that tracks its use. Growth capital expenditure forecasts are more discretionary and are tied to management's expansion plans and revenue growth. Therefore, it is unlikely that depreciation expense will be used when forecasting this item.

  2. Correct because depreciation expense can serve as the basis for maintenance capital expenditures, as it is management's estimate of the cost of fixed assets expensed on the income statement in a manner that tracks its use.

  3. Incorrect because depreciation expense can serve as the basis for maintenance capital expenditures, as it is management's estimate of the cost of fixed assets expensed on the income statement in a manner that tracks its use. Growth capital expenditure forecasts are more discretionary and are tied to management's expansion plans and revenue growth. Therefore, it is unlikely that depreciation expense will be used when forecasting this growth capital expenditure.

Company Analysis: Forecasting

这里不是两个都可以吗

1 个答案

王园圆_品职助教 · 2024年10月10日

同学你好,不是的哦

折旧费用是由历史上公司已经拥有的机器所产生的——也就是如果一个公司想要维持现在的规模不变的话,确实可以通过每年的折旧费用来估计每年的maintenance capital expenditure 从而维持固定资产的规模不会缩小

而growth capital expenditure是公司在扩张规模的时候才会产生的,是和公司历史的已有机器和历史的折旧没有关系的。这种扩张计划只能通过管理层自己公布的固定资产投资计划来进行预测哦