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Viola欧拉 · 2025年01月02日

本题考察哪个知识点？A错在哪里？

  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.

本题重点考察的知识点是？在讲义的什么位置？


不选A的原因是？可否给到排除A的思路？


谢谢！

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1 个答案

王园圆_品职助教 · 2025年01月02日

同学你好，题目说的是把直线折旧法变成加速折旧法，既然变成加速折旧法，那每一期的折旧费用是会变大的，从而会导致NI变小，最后.Net profit margin =NI/sales也只会变小不会变大，所以A肯定是错的

B选项asset turnover = sales/ asset，从直线折旧变成加速折旧会导致固定资产的账面余额下降的更快也就是asset更低，而sales是不受折旧方法影响的，所以最后asset turnover会因为变成加速折旧而变大，所以B也错

C选项对应的知识点是：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选项正确

本题只要理解加速折旧和直线折旧的区别这个知识点即可，关于两种折旧方法，是比较基础的会计知识，所以讲义没有收录具体内容，同学可以根据本题了解一下两种折旧方法的差异即可哦

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