关于资本化的一题，请高手解答 years, would, color, beginning

iizxj

Train, Inc.’s cash flow from operations (CFO) in 2004 was $14 million. Train paid $8 million cash to acquire a franchise at the beginning of 2004 that was expensed in 2004. If Train had elected to amortize the cost of the franchise over eight years, 2004 cash flow from operations (CFO) would have been:

A)   $22 million.

B)   $21 million.

C)   $7 million.

D)   unchanged.

 

我的理解是原本8M就属于CFI, 现在CAPITALIZED后，8M还是要加回CFI和CFO应该没关系，为什么答案把这8M算在CFO上？求高手解答，谢谢

胡老师

这里主要是由于分类不同造成的，如果费用化，则减少CFO，如果资本化，则减少的是CFI。资本化处理后，这8百万当然不能从CFO扣除了。

killzero

a

killzero

本来是费用化，已经扣除在CFO

现在想资本化，要从CFO转移到CFI上，所以CFO要加回去