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2016年美国CPA模拟试题：Business（03）
为了使广大美国注册会计师考生能够顺利通过考试，如下是网校为美国注册会计师考生整理的习题，希望对大家有所帮互助！
A depreciation tax shield is:
a. An after-tax cash outflow.
b. The expense caused by depreciation.
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 "a" is incorrect. A depreciation tax shield may result in after-tax cash inflow, but not outflow.
Choice "b" 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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