NO.PZ2016012102000116
问题如下：
More Company expenses its development costs while Less Company capitalizes its development costs. Give all else is the same, Which of the following is most likely correct.
选项：
A. More Company reports lower asset turnover than Less Company.
B. More Company shows smoother earnings than Less Company.
C. More Company reports lower assets than Less Company.
解释：
C is correct.
If company capitalizing its expenditures, asset and liability will increase,but company expenses its cost, asset will not increase, so asset turnover will be higher.
这道题我很迷糊。ROA=NI/Avg Assets, 费用化时，NI应该比资本化NI低，因为费用化时int.exp 被全部减掉了，而资本化则需要一期一期摊销dep.资本化把int exp计入Asset，而费用化则没用所以费用化的asset也比资本化低。所以觉得A是对的，请问老师，我哪想错了？More Company expenses its development costs while Less Company capitalizes its development costs. Give all else is the same, Which of the following is most likely correct. 选项： A. More Company reports lower asset turnover than Less Company. B. More Company shows smoother earnings than Less Company. C. More Company reports lower assets than Less Company. 解释： C is correct. If company capitalizing its expenditures, asset and liability will increase,but company expenses its cost, asset will not increase, so asset turnover will be higher. asset turnover explain carefully please,thanks! my computer cannot input Chinese,sorry