YL2024-08-13 14:46:26

根据本页PPT的CFI知识点的讲解，我的提问是：书P410-Example 3-1. Exhibit 1，这900块钱用于购置固定资产的支出，为什么在CAP公司下算作CFI？而在NOW公司下不算作CFI？CAP公司是将这900块钱资本化，为什么记入CFI？NOW公司是将这900块钱费用化，为什么不记入CFI？2.第1问，为什么Neither company reports higher total net income or cash flow over the three years？CAP 3年的net income都是490，NOW 3年的net income分别是70,700,700 为什么不能比较大小？NOW后两年的net income不是比CAP高吗？3. 为什么说CAP reports higher cash from operations by an amount of EUR900？Exhibit 1表格中，两家公司的cash from operations，差额并不是900？790-70=720,790-700=90。4.note中的这句话也没看懂，怎么理解absent the assumption of zero interest on cash balances, expensing the EUR900 would have resulted in higher income and cash flow for NOW because the lower taxes paid in the first year (EUR30 versus EUR210) would have al owed NOW to earn interest income on the tax savings.