capitalise the cost of its new computer system为何会对现金流有影响？

问题如下：

Jordan’s response about the financial statement impact of Alpha’s decision to capitalise the cost of its new computer system is most likely correct with respect to:

选项：

lower net income.

lower total assets.

higher cash flow from operating activities.

解释：

C is correct. The decision to capitalise the costs of the new computer system results in higher cash flow from operating activities; the expenditure is reported as an outflow of investing activities. The company allocates the capitalised amount over the asset’s useful life as depreciation or amortisation expense rather than expensing it in the year of expenditure. Net income and total assets are higher in the current fiscal year.