试题与答案

对单一项目,同一净现金流量的净现值,折现率降低时,净现值应该( )。A.提高 B.

题型:单项选择题

题目:

对单一项目,同一净现金流量的净现值,折现率降低时,净现值应该( )。

A.提高

B.降低

C.不变

D.提高或降低

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A解析: 按照《企业会计准则——所得税》的规定,在符合确认条件的情况下,企业应当确认应纳税或可抵扣暂时性差异的所得税影响。因此,本题计算为:(1)计算递延所得税负债增加800×33%-120=144(万元)...

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