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並前往https://books.google.com.tw/books?id=_3ajQyoJSt0C&pg=RA2-SA7-PA57&lpg=RA2-SA7-PA57&dq=rs3+shields&source=bl&ots=f2V8HrjYXJ&sig=ACfU3U3AaTM6Q9YHstheL2nJDaiVDw3kEA&hl=zh-TW&sa=X&ved=2ahUKEwi8pvmj4-rzAhWyq5UCHZMLA_wQ6AF6BAgkEAM

Cost Acc & Fin Mgmt Ca Pe Ii, 2E - 第 7-57 頁 - Google 圖書結果

... end Lease payment Tax shield Total PV Cash outflows after taxes PV factor ... Benefits from leasing : Cost of the machine Rs 3,43,300 PV of tax shield ...

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