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[CFA Level 1] 问一道一级财务报表题

Comparing with expensing, capitalization is least likely to result in:

A) lower income variability

B) higher net cash flow

C) lower debt to equity ratio

 

答案是B,请问A有何不对吗?谢谢啦!

费用被资本化后是通过折旧等的方式进行平滑,所以会导致lower income variability,即较小的利润波动。所以A不能选。

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 选最不对的答案

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