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PaisleyPPx · 2020年01月31日

问一道题：NO.PZ2018062004000105

  1. CFA I
  2. FRA

问题如下：

Company A received $8 million from the equipment sale and reported a loss on the sale of equipment of $2 million in 2017. In addition, the company recorded depreciation expense of $5 million. According to the following information, what's the amount of capital expenditure?

选项：

A.

$25 million.

B.

$30 million.

C.

$35 million.

解释：

A is correct. Gain or loss= Proceeds received-disposal NBV, -2=8-disposal NBV, disposal NBV=10.

BVB+ CapEx- Disposal BV- Dep=BVE, (120-45)+CapEx-10-5=(135-50), Capex=25.

老师 这个公式只是针对CFI的流出吧？

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1 个答案

Olive_品职助教 · 2020年02月03日

嗨，努力学习的PZer你好：


解析里有两个公式，其中的capEX是CFI流出，是购买固定资产的支出，proceeds received是处置固定资产的流入，是CFI流入，所以计算流入流出都可以。


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