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美國CPA模擬試題：Business（04）
為了使廣大美國注冊(cè)會(huì)計(jì)師考生能夠順利通過考試，如下是網(wǎng)校為美國注冊(cè)會(huì)計(jì)師考生整理的習(xí)題，希望對(duì)大家有所幫互助！
The calculation of depreciation is used in the determination of the net present value of an investment for which of the following reasons?
a. The decline in the value of the investment should be reflected in the determination of net present value.
b. Depreciation represents a cash outflow that must be added back to net income.
c. Depreciation adjusts the book value of the investment.
d. Depreciation increases cash flow by reducing income taxes.
答案：D
Explanation
Choice "d" is correct. Although depreciation is not directly relevant to net present value computations, the depreciation tax shield (reduced income taxes) results in increased cash flows from an investment and is used in the determination of net present value.
Choice "a" is incorrect. Depreciation is an accounting method of cost allocation, not a method of valuation that would be considered in determining the initial investment.
Choice "c" is incorrect. The reductions in the book value associated with depreciation expense are not relevant to net present value calculations.
Choice "b" is incorrect. Depreciation is not a cash outflow, rather it is a noncash expense.
正保會(huì)計(jì)網(wǎng)校美國注冊(cè)會(huì)計(jì)師考試輔導(dǎo)已經(jīng)全面招生。了解美國注冊(cè)會(huì)計(jì)師考試輔導(dǎo)課程>>
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