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USCPA精選習(xí)題25：Business
不積跬步，無以至千里；不積小流，無以成江海。既然選擇了美國注冊(cè)會(huì)計(jì)師，就要朝著它勇敢向前，每天進(jìn)步一點(diǎn)點(diǎn)，基礎(chǔ)扎實(shí)一點(diǎn)點(diǎn)，備考也就會(huì)更容易一點(diǎn)點(diǎn)。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA-Business習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績。
The calculation of depreciation is used in the determination of the net present value of an investment for which of the following reasons？
a. Depreciation represents a cash outflow that must be added back to net income.
b. The decline in the value of the investment should be reflected in the determination of net present value.
c. Depreciation adjusts the book value of the investment.
d. Depreciation increases cash flow by reducing income taxes.
【正確答案】C
【答案解析】
Choice “d” is correct. Although depreciation is not directly relevant to net present value computations， the depreciation tax shield （reduced income taxes） results in increased cash flows from an investment and is used in the determination of net present value.
Choice “b” is incorrect. Depreciation is an accounting method of cost allocation， not a method of valuation that would be considered in determining the initial investment.
Choice “c” is incorrect. The reductions in the book value associated with depreciation expense are not relevant to net present value calculations.
Choice “a” is incorrect. Depreciation is not a cash outflow， rather it is a noncash expense.
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