2.  如果當(dāng)estimate useful life 變長(zhǎng)和salvage value變大的情況下，relative life變小
Solution：這個(gè)表述修改為relative life變小。我們有一個(gè)公式是這樣的
estimate useful life變長(zhǎng)和salvage value變大的情況，根據(jù)ST的公式，depreciation會(huì)變小。accumulated 自然會(huì)變小。根據(jù)公式使得relative life變小。

 

3. Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. The Regional Bank of Australia receives interest income on the loans it has outstanding. Durango Manufacturing Inc. also receives interest income on some surplus funds they currently have invested in corporate bonds. For each company, respectively, the interest income they receive would be classified as which type of business activity for financial reporting purposes?

 

The Regional Bank of Australia

Durango Manufacturing Inc.

A.

Operating activity

Operating activity

B.

Operating activity

Investing activity

C.

Investing activity

Operating activity


Correct answer = B 很多考生質(zhì)疑，為什么制造公司的利息收入答案選擇的是投資活動(dòng)現(xiàn)金流量。那么這道題目的考點(diǎn)不是在考現(xiàn)金流的歸類，我們看下題目中的問(wèn)題：the interest income they receive would be classified as which type of business activity for financial reporting purposes。這個(gè)問(wèn)題問(wèn)的是在income statement中，這個(gè)行為是應(yīng)該記為operating item還是nonoperating item？  
在原版書第三冊(cè)中說(shuō)道：對(duì)于nonfinancing company，所有的interest和dividend都是被看做nonoperating item；但是financing firm，都是視為operating item。這道題目的考點(diǎn)不是cash flow statement中的那些經(jīng)營(yíng)性，投資性行為，而是for financial reporting purposes，在I/S報(bào)表中是operating item還是nonoperating item。
 

　　
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