折旧方法问题 face, investment, statements, following, increase

shuilan1823

64. Which of the following statements about straight-line depreciation is true?  Straight-line
depreciation:
 
A.  results in a decreasing return on equity over the asset's life.
B.  introduces a built-in increase in return on investment over the asset's life.
C.  recognizes the increasing rate of obsolescence of an asset with the passage of time.
D.  results in higher total tax payments over the life of an asset than accelerated depreciation.

 

答案给的是B

哪位给解释一下吧

 

不太明白 多谢各位了

joynobel

b应该是对的，随着资产的账面价值减少，分母（annual return）不变，roi便逐年增长

楼上所说的答案d有部分是正确的，可是“results in higher tax payments” 只发生在前期，时间越往后其对税收的影响和加速折旧法比起来就越小，到最后反而会使税收高，就"over the life of the assets“来说，只要税率不变，对税收的影响是一样的

blackbull

看字面意思，

B好像是说在资产存续期固定的投资回报增长，似乎和折旧没有啥关系嘛

而

D我认为是对的，直线法下的税务成本应该要高于加速折旧法，考虑时间价值的因素。

请各位高手指点