问题
单项选择题
On January 1, 2005, JME Corporation changed from the straight line method to an accelerated method of depreciation. Under the accelerated method, the accumulated depreciation through December 31,2004, was $ 600000 higher than if the straight line method had been used. JME’s income tax rate is 40 percent. What is the cumulative effect of this change in accounting principle（）
A. $ 240000.
B. $ 360000.
C. $ 600000.
答案
参考答案：B
解析：
600000×(1-0.4)=360000.