问题如下：
With respect to Statement 1, which of the following is the most likely effect of management’s decision to expense rather than capitalise these expenditures?
选项：
A. 2009 net profit margin is higher than if the expenditures had been capitalised.
B. 2009 total asset turnover is lower than if the expenditures had been capitalised.
C. Future profit growth will be higher than if the expenditures had been capitalised.
解释：
C is correct. Expensing rather than capitalising an investment in long- term assets will result in higher expenses and lower net income and net profit margin in the current year. Future years’ incomes will not include depreciation expense related to these expenditures. Consequently, year- to- year growth in profitability will be higher. If the expenses had been capitalised, the carrying amount of the assets would have been higher and the 2009 total asset turnover would have been lower.
3个小问题的意思都不太能理解，请解释。 其中资本化以后每年都会有折旧，利润不会逐渐变大吧？记成本的话，第一年利润小，以后不会逐渐变小?
