问题已解决
老師,想問下為什么乙方案不需要算固定資產(chǎn)折舊呢
FAILED
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因?yàn)檫@是免稅企業(yè),折舊不會(huì)影響現(xiàn)金流量,因此不用考慮折舊。
其實(shí)甲方案也沒有考慮折舊,(120-90)+19=120-(90-19)
甲方案求出折舊19,是為了把它從總的營業(yè)費(fèi)用90中減去,因?yàn)檎叟f不是現(xiàn)金流出,所以要扣除。
而乙方案每年的付現(xiàn)成本80萬元,就是在總的營業(yè)成本中扣除折舊之后的結(jié)果
2022 12/22 16:05
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hahaacc 
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2022 12/22 16:10
老師,那營業(yè)總成本是包含了付現(xiàn)成本+非付現(xiàn)成本嗎
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財(cái)管老師 
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2022 12/22 16:25
是的,就是這個(gè)意思,因此要把非付現(xiàn)的折舊剔除掉
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hahaacc 
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2022 12/22 16:27
謝謝老師啦
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財(cái)管老師 
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2022 12/22 16:49
不客氣,祝您學(xué)習(xí)愉快
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