问题
单项选择题
If a company is investing in new assets, using straight-line depreciation instead of accelerated depreciation in the early years of an asset’ s life will lead to lower: （）
A. assets and higher net income.
B. turnover ratios and higher assets.
C. return on equity and higher cash flow.
答案
参考答案：B
解析：
Depreciation methods do not affect sales or cost of goods sold, but assets are higher with straight-line versus accelerated depreciation. Using straight-line depreciation results in lower turnover ratios compared with accelerated depreciation.