2. 外语
  3. Which of the following is true of accelerated depreciation?______.

Which of the following is true of accelerated depreciation?______.

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问题 Which of the following is true of accelerated depreciation?______.
选项 A、Accelerated depreciation is a method of calculating depreciation with larger amounts in the first year (s) .
B、A fixed asset is depreciated under accelerated depreciation method for tax purposes.
C、Accelerated depreciation allows you to write off the cost of assets faster than the straight-line depreciation method.
D、All of the above.
答案D
解析 答案为D项。accelerated depreciation“加速折旧法”，在资产有效使用年限初期提取的折旧费较多，以后逐年减少。它具有推迟初期税款缴纳的作用。直线折旧法与加速折旧法两者应缴纳的总税额相同，但缴纳的时间先后不同。同时这种方法也可以加速资本投资的回收，减少由于固定资产在使用期内发生无法正确预测的无形损耗所引起的风险和损失。本题中A项、B项、C项都是对加速折旧法的正确叙述，故选D项。
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