【每日一练】ACCA F9（ Dec 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks

Which of the following statements is correct?
A Tax allowable depreciation is a relevant cash flow when evaluating borrowing to buy compared to leasing as a financing choice
B Asset replacement decisions require relevant cash flows to be discounted by the after-tax cost of debt
C If capital is rationed, divisible investment projects can be ranked by the profitability index when determining the optimum investment schedule
D Government restrictions on bank lending are associated with soft capital rationing

Answer：

C

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