NO.PZ2018062004000214
问题如下:
Which of the following method is most likely increase company’s net income in the later period:
选项:
A.
using operating lease.
B.
accelerate revenue recognition in the current period.
C.
using accelerate depreciation method.
解释:
Answer is C. If manager choice accelerates depreciation method, the net income will higher in later period.
加速折旧,后期折旧少了,那么可以冲减税基的部分少了,要交的税多了,NI不就少了吗?