问题
单项选择题
In the early years of an asset’ s life, a firm that chooses an accelerated depreciation method instead of using straight-line depreciation will tend to have:（）
A. lower net income and lower equity.
B. higher assets and higher net income.
C. higher return on equity and higher return on assets.
答案
参考答案：A
解析：
These relationships are reversed in the latter years of the asset’ s life if the firm’ s capital expenditures decline.