问题如下：
1. Which of Castovan’s statements regarding residual income models is correct?
选项：
A.Statement 1
B.Statement 2
C.Statement 3
解释：
B is correct.
The residual income model’s use of accounting income assumes that the cost of debt capital is reflected appropriately by interest expense.
statement 1 为什么不对？ RI方法之下，通常初始价值占比较高啊
