作者ytcute (想看 MISA 啦 ~~ /_\)
看板CFAiafeFSA
标题[请益] 请教一个课本习题
时间Fri Jan 14 14:25:54 2011
A question from Financial Reporting & Analysis (level2)
Practice problem 2 for Reading 22
Statement:
Company A uses the straight line method of depreciation for both financial
and tax reporting purposes to account for plant and equipment.
Question:
With respect to the above statement, what would be the most likely effect
in 2010 if Company A were to switch to an accelerated depreciation method
for both financial and tax reporting?
a. Net profit margin would decreases
b. Total asset turnover would increase
c. Cash flow from operating activities would increase
我选的昰a. 答案是c
我可以理解 c的说明 因为会产生 tax savings
但如同解答说明 depreciation exp 会上升 ... Net income会下降
那为什麽不能选a.呢? 感觉也相当直观说...
先感谢大家帮忙了!
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1F：推 itai:不好意思，借问一下，Net profit是指sale-cost吗？ 01/14 20:06
2F：推 DaViDDixOn:我觉得ab两个选项也都可以耶 01/15 01:11
3F：推 rossihero:我也觉得ABC都对 01/17 13:06