NO.PZ2024011002000173
问题如下：
All else being equal and ignoring tax effects, compared with using
the straight-line method of depreciation, the use of an accelerated method of
depreciation in the early years of an asset's life would most likely result in
a decrease in the firm's:
选项：
A.cash flow from operations.
B.asset turnover ratio.
shareholders' equity.
解释：
An accelerated
method of deprecation produces greater expenses in the early years and lowers
net income, which in turn lowers the retained earnings resulting in a decrease
in shareholders' equity.
因为asset turnover ratio=income/asset，因为accelerated method下折旧费是递减的，所以income是递增的，所以asset turnover ratio是递增的，这么理解对吗？
