問題詳情
9 戊公司於 X3 年開始營業，其部分綜合損益表資料如下： 
戊公司財務報表採用直線法提列折舊，報稅時則採用加速折舊法，X3 年財務報表帳列折舊費用為$800,000，且已知除折舊費用外，戊公司無其他暫時性差異，若戊公司適用稅率為 25%，試問報稅之折舊費用應為:
(A)$600,000
(B)$800,000
(C)$850,000
(D)$1,000,000
戊公司財務報表採用直線法提列折舊，報稅時則採用加速折舊法，X3 年財務報表帳列折舊費用為$800,000，且已知除折舊費用外，戊公司無其他暫時性差異，若戊公司適用稅率為 25%，試問報稅之折舊費用應為:(A)$600,000
(B)$800,000
(C)$850,000
(D)$1,000,000
參考答案
答案：D
難度：適中0.62963
統計：A(4),B(3),C(9),D(34),E(0)
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