新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2016年美國CPA練習(xí)題精選：Business 13
A depreciation tax shield is：
a. The expense caused by depreciation.
b. An after-tax cash outflow.
c. A reduction in income taxes.
d. Caused by the fact that depreciation does not affect cash flow.
答案：C
Explanation
Choice “c” is correct. Whenever depreciation protects income from taxation， it is known as a depreciation tax shield.
Choice “b” is incorrect. A depreciation tax shield may result in after-tax cash inflow， but not outflow.
Choice “a” is incorrect， per above.
Choice “d” is incorrect. A depreciation tax shield is caused by the tax deductibility of the depreciation expense， not by the fact that depreciation does not affect cash flow.
【我要糾錯(cuò)】 責(zé)任編輯：小瑩子
推薦閱讀
相關(guān)資訊
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)