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红豆生南国 · 2020年06月24日

问一道题：NO.PZ2016012102000132

  1. CFA I
  2. FRA

问题如下：

Ted Ltd. recently purchased a manufactoring machine for $60,000, which is expected to generate annual cash inflow of $25,000 for six years. The firm will depreciate the machine over six years for accounting purpose. However, the tax authority estimates the machine's useful life of 5 years. Assume tax rate is 40%, and the machines has no salvage value. What is the pretax income of Ted Ltd. in year 6 if straight-line method is used?

选项：

A.

$25,000.

B.

$13,000.

C.

$15,000.

解释：

C

For accounting purpose, the estimated useful life is 6 years. Therefore, the annual depreciation expense is ($60,000-0)/6=$10,000.

Pretax income=$25,000-$10,000=$15,000.

我有点搞不清楚，公司折旧6年，税务局又是5年，在什么情况下使用这两个不同的折旧年限?

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1 个答案

Olive_品职助教 · 2020年06月24日

嗨，爱思考的PZer你好：


税务局可能会给企业一些税收优惠，较少的折旧年限会使每年折旧费用多，应税所得就少，前期交的税就少。这些优惠条件题目都会给的，解题依据题目条件来就行。


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


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