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凤鸣朝阳兮 · 2019年08月05日

问一道题:NO.PZ2017102901000051 [ CFA I ]

b和c为什么不对?对应的什么知识点?

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案
已采纳答案

Olive_品职助教 · 2019年08月05日

同学你好,购买长期资产,属于CFI的流出,不属于CFO,选项B错误。

购买新的长期资产后,当期折旧费用增加,折旧会导致NI减少,C选项的前半句是对的,但是后半句“减少的金额是purchase的金额”说法错误。购买资产花的钱,并不在I/S中反映,因此NI减少的金额并不等于purchase的金额。加油

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