我对A有疑问

问题如下：

Jack, the accountant of firm A, is studying the depreciation methods in financial reporting. Which of the following statements is most appropriate if the asset was purchased last year?

选项：

A.

Double-declining balance method will report a lower depreciation expense than straight-line method this year.

B.

Double-declining balance method will report a lower asset turnover than straight-line method this year.

C.

Straight-line method will report a higher shareholders' equity than Double-declining balance method this year.

解释：

C is correct.

Initially, double-declining balance method (accelerated depreciation) will have a higher depreciation expense, and thus lower net income, lower retained earning (shareholders' equity).

考点：折旧方式不同的影响

资产是去年买的，问今年的折旧额哪种方法下更高。资产其实是刚买完没多久，还是资产使用年限的early years，加速折旧法的折旧费用更高，所以A不对，折旧费用高，资产净值就低，asset turnover=reveune/asset，加速折旧法的分母小，asset turnover就大，B不对。加速折旧法折旧多，利润低，retained earning低从而equity更低，因此C正确。