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美国CPA模拟试题:Business(04)

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!

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.   

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