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逢考必过过过过过过 · 2020年08月02日

问一道题：NO.PZ2016012102000187

  1. CFA I
  2. FRA

问题如下：

A firm purchased a products patent, and all the relative cost is $120000 in 20X1. If this firm had treated the patent as expenditure or capitalized it as intangible asset and amortized the cost over three years, which of the following statement would be most appropriate?

选项：

A.

If the cost were amortized rather than expensed, then the firm's CFI would increase.

B.

If the cost were amortized rather than expensed, then the firm's D/A ratio will increase.

C.

If the cost were amortized rather than expensed, then the firm's CFO would increase.

解释：

C is correct.

If the cost were amortized rather than expensed, the cost of the patent would be classified as a CFI rather than a CFO, so CFO would increase and CFI would decrease.

If the cost were amortized rather than expensed, the cost of the patent would be classified as an intangible asset, which would increase the asset, so the D/A ratio would decrease.

我没明白，为什么不选A，难道不是，如果公司选择资本化，而不是费用化，那么公司的CFI就会上升么？

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1 个答案

Olive_品职助教 · 2020年08月03日

嗨，爱思考的PZer你好：


CFI流出多，CFI就会减少；CFI流出少，CFI就增加。是这个思考逻辑。

如果资本化，那么就属于CFI流出，CFI减少。

CFI流出的多，CFO流出的少，CFO就会增加。


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