USCPA精选习题29：Business
只要有坚强的意志力，就自然而然地会有能耐、机灵和知识。从来没有一种坚持会被辜负，当你备考美国注会考试懊恼的时候，跌倒的时候，一定不要轻言放弃，正保会计网校与你一起负重前行！正保会计网校为大家整理了USCPA：Bus习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
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.
【正确答案】C
【答案解析】
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.
相关推荐：
网校拥有专业的课程体系、特色的双语教学模式、灵活多样的学习方式、全方位一站式配套服务，定能为您顺利备考助一臂之力。机会难得，欲报从速！
有意向报考的AICPA的考生赶快点击下方图片进行免费预评估>> 了解AICPA报考条件吧！
