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來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2017/02/13 14:16:56　字體：大 小

A depreciation tax shield is:

　a.The expense caused by depreciation.

　b.Caused by the fact that depreciation does not affect cash flow.

　c.An after-tax cash outflow.

　d.A reduction in income taxes.



答案：D

Explanation

Choice "d" is correct. Whenever depreciation protects income from taxation, it is known as a depreciation tax shield.

Choice "c" is incorrect. A depreciation tax shield may result in after-tax cash inflow, but not outflow.

Choice "a" is incorrect, per above.

Choice "b" is incorrect. A depreciation tax shield is caused by the tax deductibility of the depreciation expense, not by the fact that depreciation does not affect cash flow.

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