嗨，爱思考的PZer你好：
从直线法折旧改为加速折旧，费用增加NI减少，CFO为什么会增加呢？
因为折旧有抵税作用，会影响应纳所得税，从而影响到现金流。
同学这里可以把我的总结记一下，
1、在会计报表和税务报表上的折旧方法相同的情况下，考虑是否忽略所得税
如下面第一题就强调了忽视税的作用，所以对CFO无影响。本题则是因为考虑了税的影响。
2、如果会计上和税务上用到的折旧方法不一样，则要考虑是否产生DTL/DTA
如第三题会计上用直线折旧法计提折旧，而税务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
一、NO.PZ2023020602000127
问题如下：
All else being equal and ignoring tax effects, compared with using the straight-line method of depreciation, the use of an accelerated method of depreciation in the early years of an asset's life would most likely result in a decrease in the firm's:
选项：
A.cash flow from operations. B.asset turnover ratio. C.shareholders' equity.
解释：
An accelerated method of deprecation produces greater expenses in the early years and lowers net income, which in turn lowers the retained earnings resulting in a decrease in shareholders' equity.
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二、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.
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三、NO.PZ2023020602000162
问题如下：
Using the straight-line method of depreciation for reporting purposes and accelerated depreciation for tax purposes would most likely result in a
选项：
A.valuation allowance.
B.deferred tax asset.
C.temporary difference.
解释：
Because the differences between tax and financial accounting will correct over time, the resulting deferred tax liability, for which the expense was charged to the income statement but the tax authority has not yet been paid, will be a temporary difference. A valuation allowance would only arise if there was doubt over the company's ability to earn sufficient income in the future to require paying the tax
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