NO.PZ201806201100001102
问题如下：
With respect to Statement 2, what would be the most likely effect in 2010 if AMRC were to switch to an accelerated depreciation method for both financial and tax reporting?
选项：
A.Net profit margin would increase.
Total asset turnover would decrease.
Cash flow from operating activities would increase.
解释：
C is correct. In 2010, switching to an accelerated depreciation method would increase depreciation expense and decrease income before taxes, taxes payable, and net income. Cash flow from operating activities would increase because of the resulting tax savings.
C：Cash flow from operating activities would increase.
请问C选项，加速折旧为什么影响现金流?
如果发生折旧 → COGS增加 → EBT 减少 → （财务报表）tax减少 →（财务报表） CFO增加，但是税法对税额的缴纳有自己的体系，所以实际缴纳的税额不变。所以税务报表的tax并没有发生变化。
请问老师我这样理解哪里出现错误。谢谢老师。
