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美国CPA模拟试题:Business(03)

普通 来源:正保会计网校 2015-12-16

为了使广大美国注册会计师考生能够顺利通过考试,如下是网校为美国注册会计师考生整理的习题,希望对大家有所帮互助!

A depreciation tax shield is:

a. An after-tax cash outflow.

b. The expense caused by depreciation.

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 "a" is incorrect. A depreciation tax shield may result in after-tax cash inflow, but not outflow.

Choice "b" 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.  

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