问题如下：
7.Which of the following statements about building a model using pro forma financial statements is least accurate?
选项： The cash flow forecast can be
automatically generated using the forecasted balance sheet and income
statement.
Depreciation is typically forecasted as a decreasing percentage of sales to reflect the ageing assets.
C.Working capital is often forecasted as a constant percentage of sales.
解释：
7.B Depreciation is typically forecasted as a constant percentage of sales-or, if the company has an expanding asset base, as an increasing percentage of sales.
为什么答案A是错的呢？
