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.

下列说法中错误的是（  ）

A．人体中含量最多的元素是氧元素

B．地壳中含量最多的金属元素是铁元素

C．相对分子质量最小的氧化物是H₂O

D．标准状态下，最轻的气体是H₂