新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習題25：Business
不積跬步，無以至千里；不積小流，無以成江海。既然選擇了美國注冊會計師，就要朝著它勇敢向前，每天進步一點點，基礎扎實一點點，備考也就會更容易一點點。正保會計網校為大家整理了USCPA-Business習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
The calculation of depreciation is used in the determination of the net present value of an investment for which of the following reasons？
a. Depreciation represents a cash outflow that must be added back to net income.
b. The decline in the value of the investment should be reflected in the determination of net present value.
c. Depreciation adjusts the book value of the investment.
d. Depreciation increases cash flow by reducing income taxes.
【正確答案】C
【答案解析】
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 “b” 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 “a” is incorrect. Depreciation is not a cash outflow， rather it is a noncash expense.
相關推薦：
有意向報考的AICPA的考生趕快點擊下方按鈕進行免費預評估>> 了解AICPA報考條件吧！
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號