109高考管會題目 - 會計
By Kelly
at 2021-08-11T19:21
at 2021-08-11T19:21
Table of Contents
https://i.imgur.com/W8E4KC9.jpg
1. 想請問一下109高考管會第二大題的第2小題
題目問稅後影響數
(2*80,000+10,000)*65%=110,500 為成本稅後流出
(60,000-6,000)/2*35%=9,450 為折舊稅盾流入
為什麼答案卻是兩個加在一起啊
不是應該是110,500-9,450=101,050 稅後淨流出嗎?
2. 題目說除原始投資外,所有現流假設期末發生
那第1小題跟第5小題計算NPV的時候
處分舊設備的損失税盾效果1,050不是應該要擺在X1年底嗎?
感謝大家回答
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By Emma
at 2021-08-12T00:22
at 2021-08-12T00:22
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