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2016年美國CPA練習題精選：Business 13
A depreciation tax shield is：
a. The expense caused by depreciation.
b. An after-tax cash outflow.
c. A reduction in income taxes.
d. Caused by the fact that depreciation does not affect cash flow.
答案：C
Explanation
Choice “c” is correct. Whenever depreciation protects income from taxation， it is known as a depreciation tax shield.
Choice “b” is incorrect. A depreciation tax shield may result in after-tax cash inflow， but not outflow.
Choice “a” is incorrect， per above.
Choice “d” 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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