以下是引用Dong86在2011-5-8 18:01:00的发言：
很简单啊 A. Net income is reduced by depreciation, but it is increased by less taxes payable, so direction is ambiguous. B. Asset will decrease because of higher accumulated depreciation (in the subsequent period), any deferred tax asset (if any) is likely to be reduced as well. So asset will be reduced and not increased.
[此贴子已经被作者于2011-5-8 18:01:51编辑过]
Dong86 我还是不太明白。
A。假设Depreciation增加100，tax rate=30%，那么tax payable减少30（=30%*100），那么这样NI还是会减少70？！
B。如果asset一定会减少，那么asset turnover就一定会上升，那么B就对？ | 
发表于 2011-5-7 22:38
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