Q32. An analyst gathered the following information ($ million) about four companies operating in the same industry: Company Annual Depreciation Expense Accumulated Depreciation I. 10.8 58.9 2 18.9 78.6 3 27.5 80.3 4 33.6 128.8 Although the companies have different different levels of sales and assets, they are all experiencing sales growth at about the same growth at about the same rate and use the same type of equipment in the manufacturing process. All four companies also use the same depreciation methods. Based only on the information above, which company is least likely to require major capital expenditures in the near future?' A. company 1 B. company 2 C. company 3. D. company 4
答案和详解如下:
Q32. C Study Session 9-43.c Average age of asset: Company 1,5.5 years; company 2,4.2years; company 3,2.9 years; Company 4,3.8 years. Because company 3 has the lowest average age of asset, it is least likely to need major capital expenditures.
[此贴子已经被作者于2007-11-7 9:51:47编辑过] |