问题如下：
Company M purchased a new equipment with an expected useful life of 5 years. At the beginning of production, the equipment has relatively low efficiency, but one month later the efficiency generally improves. In the first year of the equipment‘s expected useful life, if company M wants the tax payment to be as low as possible, which depreciation method should be chosen?
选项：
A.Units-of-production method.
B.Straight-line method.
C.Double-declining balance method.
解释：
C is correct. To make the first year's tax payment as low as possible, an accelerated method should be adopted, so the double-declining balance method is the best choice.
老师不是说税务局有自己的计税方法，跟公司的折旧 方法无关吗？
