2021-12-q1 b2 处置资产需要计算税金吗？
题目中说资产残值为20m，售价为42m，处置资产盈利部分答案中没有计算税费，这部分税费不需要算入第五年的现金流中吗？
问题来源：
▪ 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)
李老师
2023-03-02 08:00:55 692人浏览
The plant and machinery的残值是20m，整个project在项目结束后预计售价42m，一般处置project不用考虑税金，只需考虑sale price带来的现金流入即可。
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