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标题: FSA: Assets 财务报告分析：资产－相关习题8 [打印本页]

作者: cfaspace 时间: 2006-4-27 16:41 标题: 每天一练：FSA: Assets 财务报告分析：资产－相关习题8

For companies in an expansion phase, capitalization of interest may result in a gain in earnings over an extended period because:

A)	the amount of interest amortization will not catch up with the amount of interest capitalized in the current period.

B)	the average projected expenditures for the period exceed specific borrowings.

C)	the cost of financing project debt exceeds the cost of equity financing.

D)	earnings are greater under capitalization than under the expense method over the life of the qualifying asset.

The correct answer was A.

Interest expense is decreased by the amount of capitalized interest in the current period. Therefore if a company is continually expanding and incurring new capitalized interest costs interest expense will continue to be lower than if the capitalized interest was not present. The lower interest expense will overstate net income in the current period.

作者: sophia0603 时间: 2006-4-28 08:58

thanks

作者: bbanana 时间: 2006-4-28 22:24

thanks

作者: coolcobra 时间: 2006-5-4 17:36

zz

作者: yangdr 时间: 2006-5-30 19:26

c

作者: aqsz 时间: 2006-6-19 13:47

d

作者: landcruser 时间: 2006-6-20 18:11

A

作者: hwq70823 时间: 2006-10-1 18:06

t

作者: pippi 时间: 2006-10-6 20:04 标题: well done

well done[em06]

作者: zyx8318 时间: 2006-11-4 14:22

，

作者: abner_wang 时间: 2006-11-6 12:20

作者: bigmonkey 时间: 2006-11-6 14:41

a

作者: oasising 时间: 2006-11-16 22:27

a

作者: game_four 时间: 2006-11-17 10:25 标题: a

a

作者: pwjsjd 时间: 2006-11-19 00:13

re

作者: caca 时间: 2006-11-20 23:15

a

作者: aphay 时间: 2007-4-25 18:16

a

作者: alexpeter 时间: 2007-5-9 18:17

ok

作者: zyuanqian 时间: 2007-5-9 23:27

a

作者: yimngai 时间: 2007-5-12 00:14

a

作者: kimbol 时间: 2007-5-12 09:37

x

作者: liaoyunhe 时间: 2007-5-17 17:07

a

作者: lemonlily 时间: 2007-5-18 14:33

A

作者: x-stephon 时间: 2007-5-28 15:00

a

作者: xieyingzi 时间: 2007-6-2 11:06

A

作者: sophiajwli 时间: 2007-6-2 11:25

a

作者: cotobt 时间: 2007-6-19 12:48

d

作者: coolzjh 时间: 2007-6-26 13:54

a

作者: caoli577 时间: 2007-6-28 10:49

a

作者: elevel 时间: 2007-7-2 09:53

d

作者: Fengdada 时间: 2007-7-8 10:53

Thank you!

作者: xu7431 时间: 2007-7-9 17:28

d

作者: cgpmba 时间: 2007-7-12 21:18

4

作者: abbba 时间: 2007-9-30 13:22

d

作者: 盘子 时间: 2007-10-16 17:01

看看

作者: yuyi1981 时间: 2007-11-7 07:19

what the fk.....so fucking hard......

worry that I may faid in december......

fuck.....

作者: secret1616 时间: 2007-11-8 16:31

a

作者: tianheil 时间: 2007-11-13 05:04

不会哎，谢拉

作者: hollow 时间: 2007-11-15 18:20

?

作者: nijiu 时间: 2007-11-16 16:20

[em03]

作者: fionzheng 时间: 2008-4-16 14:38

d

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