问题
单项选择题
Which of the following statements regarding depreciation methods is TRUE （）
A. Straight-line depreciation results in an increasing rate of return over the life of an asset.
B. Straight-line depreciation causes an increase in reported income over time.
C. Sinking fund depreciation is based on the theory that an asset generates an increasing rate of return over time.
答案
参考答案：A
解析：
Straight-line depreciation applies a constant amount of depreciation to each period over the life of the asset; this method yields an increasing rate of return over the life of this asset.
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单项选择题 案例分析题
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