問題詳情
19 東台公司在 2007 年 1 月1 日購入一部機器，成本為$30,000。預估藉由使用該機器，每年可以增加$15,000的現金收入，但需同時增加$3,000 的現金費用。假設該公司的所得稅率是 25%，並採取稅法所允許的年數合計法分 5 年提列折舊，則 2008年時，由於使用該機器所能產生的淨現金流入為多少？
(A)$3,000
(B)$4,000
(C)$9,000
(D)$11,000
(A)$3,000
(B)$4,000
(C)$9,000
(D)$11,000
參考答案
答案：D
難度：簡單0.75
統計：A(0),B(1),C(1),D(6),E(0)
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