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momo · 2023年11月26日

加速折旧

* 问题详情,请 查看题干

NO.PZ202308140300007902

问题如下:

Q. With respect to Statement 2, what would be the most likely effect in 2023 if AMRC were to switch to an accelerated depreciation method for both financial and tax reporting?

选项:

A.Net profit margin would increase. B.Total asset turnover would decrease. C.Cash flow from operating activities would increase.

解释:

C is correct. 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.

b为什么不对

2 个答案

lynn_品职助教 · 2023年12月03日

嗨,努力学习的PZer你好:


回答好像和选项对不上


不会呀 B.Total asset turnover would decrease. B选项说的Total asset turnover  = sales revenue / average total assets 


由于会计的折旧更低,那会计的资产剩余价值就会更高


asset下AB-TB>0计入的是DTL而不是DTA,那么分母不会增加,Total asset turnover也不会decrease

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lynn_品职助教 · 2023年11月26日

嗨,爱思考的PZer你好:


题目说的是会计上用直线折旧法计提折旧,而会计上用加速折旧法计提折旧

由于会计的折旧更低,那会计的资产剩余价值就会更高

asset下AB-TB>0计入的是DTL而不是DTA,所以B错

相关如何识别DTA还是DTL的讲义截图如下


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