问题如下:
1. Simpson should estimate the after-tax operating cash flow for Years 1–6 and 7–12, respectively, to be closest to:
选项:
A.€0.31 billion and €0.21 billion.
B.€0.31 billion and €0.25 billion.
C.€0.35 billion and €0.25 billion.
解释:
A is correct.
The annual depreciation charge for Years 1–6 is 1.5/6 = 0.25. Annual after-tax operating cash flows for Years 1–6 are:
CF = (S – C – D)(1 – T) + D
CF = [0.10 – (–0.25) – 0.25](1 – 0.40) + 0.25
CF = 0.06 + 0.25 = €0.31 billion
Annual after-tax operating cash flows for Years 7–12 are:
CF = (S – C – D)(1 – T) + D
CF = [0.10 – (–0.25) – 0](1 – 0.40) + 0
CF = €0.21 billion
请问下,题干说折旧期是6年,没有残值,6年之后机器难道不报废还能继续用吗?