开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

一只可爱的猪 · 2020年02月23日

问一道题:NO.PZ2016012102000023

问题如下:

For nonfinancial firms, which of the following statements is most accurate?

选项:

A.

Interest expense is included in the operating expense, while depreciation expense is not.

B.

Depreciation expense is included in the operating expense, while interest expense is not.

C.

Both depreciation expense and interest expense are included in the operating expense.

解释:

B is correct.

Interest expense is a financing cost, so it is not in the operating expenses. Depreciation expense is included in the operating expenses.

老师,interset paid不是应该算CFO吗?如果这道题改成cash flow,选CFO对吗

2 个答案

王园圆_品职助教 · 2022年11月16日

嗨,努力学习的PZer你好:


同学你好,请看以下讲义截图(黄色框框)

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

Olive_品职助教 · 2020年02月24日

嗨,从没放弃的小努力你好:


operating expense和CFO不是一个东西,前者是营业费用,是跟主营业务相关的费用,是损益表上的数字,后者是现金流概念,是现金流量表数字。不要混淆。


-------------------------------
加油吧,让我们一起遇见更好的自己!


jay1180 · 2022年11月16日

所以interest expense算不算cfo啊

  • 2

    回答
  • 0

    关注
  • 596

    浏览
相关问题

NO.PZ2016012102000023问题如下For nonfinancifirms, whiof the following statements is most accurate?A.Interest expense is incluin the operating expense, while preciation expense is not.B.preciation expense is incluin the operating expense, while interest expense is not.C.Both preciation expense aninterest expense are incluin the operating expense. B is correct.Interest expense is a financing cost, so it is not in the operating expenses. preciation expense is incluin the operating expenses. 考点利润表的构成由于不是金融公司,所以利息费用不属于经营费用(operating expenses),而是融资成本(financing cost),折旧费用属于opearting expenses.补充关于operating item的界定是不是属于operating item,要看是什么性质的企业,如果是financicompany,那么公司的主营业务就是通过赚息差来获取收入,这种情况下,interest expense就属于公司的operating expense,但是对于non-financicompany,主营业务一般都是提供产品或者劳务,与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用,比如折旧、COGS、SG A,而interest expense并不是生产经营活动形成的。 可是Slis18不是有提到interest expenses 吗

2024-09-17 20:45 1 · 回答

NO.PZ2016012102000023 问题如下 For nonfinancifirms, whiof the following statements is most accurate? A.Interest expense is incluin the operating expense, while preciation expense is not. B.preciation expense is incluin the operating expense, while interest expense is not. C.Both preciation expense aninterest expense are incluin the operating expense. B is correct.Interest expense is a financing cost, so it is not in the operating expenses. preciation expense is incluin the operating expenses. 考点利润表的构成由于不是金融公司,所以利息费用不属于经营费用(operating expenses),而是融资成本(financing cost),折旧费用属于opearting expenses.补充关于operating item的界定是不是属于operating item,要看是什么性质的企业,如果是financicompany,那么公司的主营业务就是通过赚息差来获取收入,这种情况下,interest expense就属于公司的operating expense,但是对于non-financicompany,主营业务一般都是提供产品或者劳务,与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用,比如折旧、COGS、SG A,而interest expense并不是生产经营活动形成的。 这个跟CASH FLOW的INTEREST PAI于CFO是一个东西吗?

2024-08-30 13:20 1 · 回答

NO.PZ2016012102000023 问题如下 For nonfinancifirms, whiof the following statements is most accurate? A.Interest expense is incluin the operating expense, while preciation expense is not. B.preciation expense is incluin the operating expense, while interest expense is not. C.Both preciation expense aninterest expense are incluin the operating expense. B is correct.Interest expense is a financing cost, so it is not in the operating expenses. preciation expense is incluin the operating expenses. 考点利润表的构成由于不是金融公司,所以利息费用不属于经营费用(operating expenses),而是融资成本(financing cost),折旧费用属于opearting expenses.补充关于operating item的界定是不是属于operating item,要看是什么性质的企业,如果是financicompany,那么公司的主营业务就是通过赚息差来获取收入,这种情况下,interest expense就属于公司的operating expense,但是对于non-financicompany,主营业务一般都是提供产品或者劳务,与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用,比如折旧、COGS、SG A,而interest expense并不是生产经营活动形成的。 operating items 的界定在讲义或者教材哪里出现的?

2024-02-20 23:06 1 · 回答

NO.PZ2016012102000023 问题如下 For nonfinancifirms, whiof the following statements is most accurate? A.Interest expense is incluin the operating expense, while preciation expense is not. B.preciation expense is incluin the operating expense, while interest expense is not. C.Both preciation expense aninterest expense are incluin the operating expense. B is correct.Interest expense is a financing cost, so it is not in the operating expenses. preciation expense is incluin the operating expenses. 考点利润表的构成由于不是金融公司,所以利息费用不属于经营费用(operating expenses),而是融资成本(financing cost),折旧费用属于opearting expenses.补充关于operating item的界定是不是属于operating item,要看是什么性质的企业,如果是financicompany,那么公司的主营业务就是通过赚息差来获取收入,这种情况下,interest expense就属于公司的operating expense,但是对于non-financicompany,主营业务一般都是提供产品或者劳务,与其主营业务直接相关的operating expense是与企业生产经营直接相关的费用,比如折旧、COGS、SG A,而interest expense并不是生产经营活动形成的。 preciation expense可以认为是selling cost的一部分吗?

2024-02-06 11:32 1 · 回答