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
U.S.CPA練習(xí)題精選：BEC 34
A depreciation tax shield is:
a.The expense caused by depreciation.
b.Caused by the fact that depreciation does not affect cash flow.
c.An after-tax cash outflow.
d.A reduction in income taxes.
答案：D
Explanation
Choice "d" is correct. Whenever depreciation protects income from taxation, it is known as a depreciation tax shield.
Choice "c" is incorrect. A depreciation tax shield may result in after-tax cash inflow, but not outflow.
Choice "a" is incorrect, per above.
Choice "b" 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：新新
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
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(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)