李同学2019-01-17 20:50:43

Assume U.S. GAAP applies unless otherwise noted. Two companies are identical except for their accounting treatment of R&D costs. One company expenses all such costs immediately, while the other capitalizes a portion of the costs. Compared with the company that capitalizes costs, the company that expenses immediately will most likely: A earn a lower return on assets. B have lower financial leverage. C report lower cash flow from operations in the statement of cash flows. 查看解析 下一题 正确答案C 您的答案A 问题在A 一般情况，NI/ASSETS都是小于1的，所以是lower应该没问题？不确定的情况您能举个极端点的例子吗，不是说即使是贩毒都没有公司这个指标会大于1吗？