acca里的qualifying asset是什么意思

acca里的qualifying asset是什么意思

这个要看具体的知识点，qualifying asset只是指符合要求的资产，并不是个特指，所以不同知识点符合要求的资产不一样。

since a non-current asset has a cost, a limited useful life and a declining value, a charge is made in the income statement to reflect the use.that is depreciation. and also profit=movement in net asset-capital introduced+drawings movement in net asset=asset in closing-opening+depreciation. 此题中，低估的地方在于它未把machine upgrade也考虑到折旧中。所以折旧漏算，导致最后利润也低估。 希望对你有帮助。如有疑问，请再问。