有人會解這問題嗎?謝謝 - 會計

Olivia avatar
By Olivia
at 2011-04-20T11:00

Table of Contents



Last year Almazan Software reported $10.50 million of sales, $6.25 million of
operating costs other than depreciation, and $1.30 million of depreciation.
The company had $5.00 million of bonds that carry a 6.5% interest rate, and
its federal-plus-state income tax rate was 35%. This year's data are expected
to remain unchanged except for one item, depreciation, which is expected to
increase by $1.00 million. By how much will net income change as a result of
the change in depreciation? The company uses the same depreciation
calculations for tax and stockholder reporting purposes. A. -$0.663
B. -$0.709
C. -$0.631
D. -$0.65
E. -$0.598



A start-up firm is making an initial investment in new plant and equipment.
Assume that currently its equipment must be depreciated on a straight-line
basis over 10 years, but Congress is considering the legislation that would
require the firm to depreciate the equipment over 7 years. If the legislation
becomes law, which of the following would occur in the year following the
change?
A. A.The firms operating income (EBIT) would increase
B.The firms taxable income would increase
C.The firms cash flow would increase
D.The firms reported net income would increase



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