成管會-資本支出 - 會計

【題目】：

A proposed cost-saving device has an installed cost of $59,400.

It will be depreciated for tax purposes on a straight-line basis over

three years(zero salvage), although its actual life will be five years.

The tax rate is 34 percent and the required rate of return on investments

of this type is 10 percent.

Required:

What is the minimum pre-tax savings per year to favor the investment?

Assume a zero salvage value for the device at the end of the five years.



【想法】：

只想得到每年的稅頓可以節省($59,400/3)*0.34*P3,10% = $16,741

但也不確定是不是該這樣算，麻煩版上高手幫忙解答

非常感謝!!!!


【來源】：

台北大學103年碩士班入學試題

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