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lxn · 2021年03月30日

增量dep为什么是5000,原本不就是5000吗?

NO.PZ2018101501000007

问题如下:

Company M is purchasing a new equipment of $180,000, which will be depreciated straight-line to zero over four years. The required installation fee is $20,000. An inventory investment of $55,000 is required and the tax rate is 25%. The equipment will increase revenues by $110,000 annually but the cash operating expenses may remain the same. What`s the incremental annual after-tax operating cash flow?

选项:

A.

$95,000

B.

$65,000

C.

$45,000

解释:

A is correct.

考点:Cash Flow Projections

解析:Depreciation = $200,000/4 = $50,000 

CF = (S –C –D)(1 – T) +D

= [110,000 –0 –50,000](1 – 0.25) + 50,000 = $95,000

why why why why
1 个答案

王琛_品职助教 · 2021年03月31日

嗨,努力学习的PZer你好:


- 折旧就是按解析计算的 5 万呀

- 同学说的「增量折旧」是啥意思呢?或者可以再具体说一下问题吗?

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