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

返回

Cenhaonan · 2020年03月13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，第二个公式: Gain or loss = proceeds received - disposal NBV 里面，Disposal NBV这一项表示现金流出，等于第一个公式里面的 disposal BV，但为什么在第一个公式里面，disposal BV是表示现金流入的？这两个不是同一个东西吗？

添加评论
1 个答案

Olive_品职助教 · 2020年03月13日

嗨，从没放弃的小努力你好：


disposal NBV是处置掉的固定资产的账面价值，计算gain or loss就是用处置固定资产收到的钱，减去其账面价值，差额是企业的损益。

期初BV+capex- disposal NBV-dep=期末NBV，这里面的disposal NBV也不是指现金流流出，而是对固定资产账面价值是一个减项，所以要减去，这里运用的是资产负债的BASE法则。

同学如果对现金流计算的各种公式还不理解，建议听课复习一下，老师在课上讲的很详细。


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


  • 1

    回答

  • 1

    关注

  • 619

    浏览
相关问题

NO.PZ2018062004000105问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million.B.$30 million.C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. 报告折旧费用5，这个5是不是已经包括在累计折旧的50里了？总觉得不应该再减5了，老师可以给一下吗？

2024-07-06 21:44 1 · 回答

NO.PZ2018062004000105 问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million. B.$30 million. C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. a loss on the sale of equipment of $2 million，这个数值是sposNPV，这块如何理解呢？处置资产会造成equipment规模的损失？

2024-03-12 11:07 1 · 回答

NO.PZ2018062004000105问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million.B.$30 million.C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. 为什么BVbegin是120-45

2023-07-08 17:58 1 · 回答

NO.PZ2018062004000105 问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million. B.$30 million. C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. 公式中的preciation 不应该已经包含在accumulatep里面了吗，为什么还要再减去呢

2023-06-02 11:21 2 · 回答

NO.PZ2018062004000105问题如下 Company A receive$8 million from the equipment sale anreportea loss on the sale of equipment of $2 million in 2017. In aition, the company recorpreciation expense of $5 million. Accorng to the following information, what's the amount of capitexpenture? A.$25 million.B.$30 million.C.$35 million. A is correct. Gain or loss= Procee receivesposNBV-2=8-sposNBV, sposNBV=10BVCapEx- sposBV- p=BVE(120-45)+CapEx-10-5=(135-50), Capex=25. BVCapEx- sposBV- p=BVE这个公式怎么理解

2022-08-21 00:40 2 · 回答