2021-12-q1 b2 處置資產(chǎn)需要計算稅金嗎？
題目中說資產(chǎn)殘值為20m，售價為42m，處置資產(chǎn)盈利部分答案中沒有計算稅費，這部分稅費不需要算入第五年的現(xiàn)金流中嗎？
問題來源：
? 2015 June Q1
Required:
(a) Discuss the possible benefits and drawbacks to Imoni Co of setting up its own assembly plant in Yilandwe, compared to licensing a company based in Yilandwe to undertake the assembly on its behalf. (5 marks)
(b) Prepare a report which:
(i) Evaluates the financial acceptability of the investment in the assembly plant in Yilandwe; (21 marks)
(ii) Discusses the assumptions made in producing the estimates, and the other risks and issues which Imoni Co should consider before making the final decision; and (17 marks)
(iii) Provides a reasoned recommendation on whether or not Imoni Co should invest in the assembly plant in Yilandwe. (3 marks)
Professional marks will be awarded in part (b) for the format, structure and presentation of the report. (4 marks)
(50 marks)
李老師
2023-03-02 08:00:55 1479人瀏覽
The plant and machinery的殘值是20m，整個project在項目結(jié)束后預(yù)計售價42m，一般處置project不用考慮稅金，只需考慮sale price帶來的現(xiàn)金流入即可。
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