備考CFA考試練習(xí)CFA考試題是不是做了呢？是不是在練習(xí)？今天跟著融躍一起學(xué)習(xí)一下CFA考試題哦！

A company purchased a warehouse for€35 million and incurred the following additional costs in getting the warehouse ready for use:


●€2.0 million for upgrades to the building’s roof and windows

●€0.5 million to modify the interior layout to meet their needs(moving walls and doors,inserting and removing partitions,etc.)

●€0.1 million on an orientation and training session to familiarize employeeswith the facility

The cost to be capitalized to the building account(in millions)is closest to:

A、€37.6.

B、€37.5.

C、€37.0.

【Answer to question 2】B

【analysis】

B is correct.The capitalized cost of the building would include the other costs that are directly attributable to the building and are involved in extending its life or getting it ready to use:

A is incorrect.It includes the staff training:37.5+0.1=37.6.

C is incorrect.It does not include the modifications to the interior:35+2.0=37.0.

CFA知識(shí)掌握不是一蹴而就的，需要考生不斷的積累，在備考CFA考試中遇到什么問(wèn)題可以在線咨詢(xún)，CFA知識(shí)學(xué)習(xí)需要的是堅(jiān)持，如果你需要CFA課程和資料可以咨詢(xún)老師。