关于ACCAF9常见的问题.docVIP

关于ACCA F9常见的问题 本文由高顿ACCA整理发布，转载请注明出处 　　1. In investment appraisal calculations, I have a problem with using capital allowances since i am confused about the timing of the capital allowances and the tax benefits they generate. Can you help me Capital allowances or tax-allowable depreciation give a company the benefit of tax relief on the cost of buying non-current assets. The profit on which tax is calculated is reduced by the amount of the capital allowance, so the tax liability is reduced by an amount equal to the capital allowance multiplied by the tax rate. 　　The simplest approach to dealin