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💗 · 2024年12月24日

资本化tangible aseet的depreciation

  1. CFA I
  2. FRA

* 问题详情，请 查看题干

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.

资本化tangible aseet的depreciation会在CFI中体现成cash outflow吗，但是一般资产depreciation又不再现金流量表中体现呢

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1 个答案

王园圆_品职助教 · 2024年12月24日

同学你好，这道题考察的不是折旧费用这个非现金费用本身对CFO的影响，因为任何非现金费用在计算CFO的时候都是需要加回去的，也就不可能影响任何的现金流

这道题考察的是由于折旧费用变多（从直线折旧变成加速折旧）以后，公司的税前利润EBT就会变低，从而应纳税所得额就更低，可以交更低的税费现金出去，也就是CFO现金流出会变小，最后就导致剩余的净的CFO会变得更大——所以C才是正确的

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