[CFA level 1模拟真题]Version 3 Questions－Q30 otherwise, principles, accounting, face

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Q30. Assume U.S.GAAP (generally accepted accounting principles) applies unless otherwise noted. Compared to expensing the costs of long-lived assets, would capitalizing the costs increase the firm's

	Debt-to-equity ratio?	Cash flow from operations?
A.	No	No
B.	No	Yes
C.	Yes	No
D.	Yes	Yes

yangyangda

b

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答案和详解如下：

Q30. . B   Study Session 9.42-a

Because the debt-to-equity ratio. Firms that expense the costs of long-lives assets include these expenditures in cash flow from operations. Firm that capitalize these costs include these expenditures in cash flow from investing.

vivian1022

c

LEEFEI571

B

水模样

b

ondesert

d

technet

b

slava_xu

2

stonede

kk