xixi2022-04-07 22:48:33

43 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选项都能理解： A：资本化之后，（相比费用化）资本化下的NI更高； B：资本化了，total assets是更高的； C：资本化，资金是CFI流出，不是CFO流出，CFO为啥会变高？