[单选题] 提问人:匿名网友 提问时间:2021-08-24

甲公司的有效所得税税率为30%,并且使用净现值法评价资本预算提案。张三是一名管理会计师,他希望改进提高一个项目的净现值。为了达到这个目的,应该建议张三采取以下哪一种行动?( ) 


A .将一个可全额抵税的大修从第三年推迟到第四年。
B .减少项目估计的净残值。
C .立刻全额支付该提案的营销计划,而不是分成5个等额分期付款。
D .调整项目贴现率,使项目从“低风险”类项目变成了“一般风险”类项目。

提问人:匿名网友 提问时间:2021-08-24

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