关于C选项的疑问

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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：

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.

看题目解析，其中提到加速折旧有抵税作用，会影响应纳所得税，从而影响到现金流。但强化课中有关折旧这里，说2种折旧方法对税没有影响。不知道这里如何理解？

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Kiko_品职助教 · 2021年10月17日

嗨，爱思考的PZer你好：

这道题是问，如果FR和TR都用加速折旧，跟FR和TR都用直线折旧，有什么区别，这里FR和TR做账是一致的。所以其实我们就简单的考虑这两种方法下的影响就好了，加速和直线会影响到税，从而影响到cash。

我们讲义这里的tax-same想说的其实是FR跟TR有区别的情况下，你自己交给税务局的税跟你怎么做账是没关系的，因为税务局他有一套自己的认定方法，你不管FR用啥方法，人家税务局的TR都是固定的，是认准了的。所以这里写的是same。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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NO.PZ201806201100001102 问题如下 With respeto Statement 2, whwoulthe most likely effein 2010 if AMRC were to switto acceleratepreciation methofor both financiantreporting? A.Net profit margin woulincrease. B.Totasset turnover woulcrease. C.Cash flow from operating activities woulincrease. C is correct. In 2010, switching to acceleratepreciation methowoulincrease preciation expense ancrease income before taxes, taxes payable, annet income. Cash flow from operating activities woulincrease because of the resulting tsavings. CCash flow from operating activities woulincrease. 请问C，加速折旧为什么影响现金流?如果发生折旧 → COGS增加 → E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。

2023-01-20 11:24 1 · 回答

Totasset turnover woulcrease. Cash flow from operating activities woulincrease. C is correct. In 2010, switching to acceleratepreciation methowoulincrease preciation expense ancrease income before taxes, taxes payable, annet income. Cash flow from operating activities woulincrease because of the resulting tsavings. 折旧为什么会影响现金流呢？？

2020-09-13 10:21 1 · 回答

为什么B不对，因为加速折旧，NI减少，revenues减少，asset tunover减少

2020-02-23 15:18 1 · 回答

什么是straight line accelerate preciationmetho请问在notes中哪部分

2020-02-19 13:47 1 · 回答

关于C选项的疑问

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