NO.PZ2018101501000009
问题如下:
Company M has issued fixed-rate bonds to invest a depreciable equipment. If the inflation is higher than expected, what will happen on the value of the real tax savings from depreciation?
选项:
A.It will remain the same.
B.It will increase.
C.It will decrease.
解释:
C is correct.
考点:Cash Flow Projections: Expansion Project
解析:如果通货膨胀高于预期,real tax会上升,real tax saving会下降。
这块知识点忘了。。我还以为real tax saving是类似税盾,递延那种,可以在税务局那获得好处的。。折旧被高估了,省下的税也高了