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2016年美國CPA模擬試題：Business（03）
為了使廣大美國注冊會計師考生能夠順利通過考試，如下是網(wǎng)校為美國注冊會計師考生整理的習題，希望對大家有所幫互助！
A depreciation tax shield is:
a. An after-tax cash outflow.
b. The expense caused by depreciation.
c. A reduction in income taxes.
d. Caused by the fact that depreciation does not affect cash flow.
答案：C
Explanation
Choice "c" is correct. Whenever depreciation protects income from taxation, it is known as a depreciation tax shield.
Choice "a" is incorrect. A depreciation tax shield may result in after-tax cash inflow, but not outflow.
Choice "b" is incorrect, per above.
Choice "d" is incorrect. A depreciation tax shield is caused by the tax deductibility of the depreciation expense, not by the fact that depreciation does not affect cash flow.
正保會計網(wǎng)校美國注冊會計師考試輔導已經(jīng)全面招生。了解美國注冊會計師考試輔導課程>>
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