xixi
2022-04-07 22:4843 Jordan’s response about the financial statement impact of Alpha’s decision t capitalise the cost of its new computer system is most likely correct with respect to: A lower net income. B lower total assets. C higher cash flow from operating activities 43 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 capitalise 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 我AB選項(xiàng)都能理解： A：資本化之后，（相比費(fèi)用化）資本化下的NI更高； B：資本化了，total assets是更高的； C：資本化，資金是CFI流出，不是CFO流出，CFO為啥會變高？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2022-04-08 10:15
該回答已被題主采納
同學(xué)你好，因?yàn)橘Y本化之后，這筆流出確認(rèn)為了CFI的流出
相比費(fèi)用化下將這筆流出確認(rèn)為CFO的流出，CFO流出少了，相比費(fèi)用化，資本化下的CFO就是高的哦
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