问题
单项选择题
An impairment write-down results in a decrease in all of the following financial statement items and ratios EXCEPT:
A．
| A. future depreciation expense. |
B．
| B. stockholders' equity. |
C．
| C. the debt-to-equity ratio. |
答案
参考答案：C
解析：An impairment write-down reduces equity and has no effect on debt. The debt-to-equity ratio would therefore increase.