NO.PZ2018062004000219
问题如下：
Which of the following descriptions tends to be a part of aggresive accounting?
选项：
A.expensing current period costs.
B.longer estimates of the lives of depreciable assets.
C.using accelerated depreciation.
解释：
B is correct.
Aggresive accounting methods tends to increase the company's reported earning and financial position for the current period. The longer estimates of the lives of depreciable assets, the lower depreciation if the assets, so the earning in current period will increase. Expensing current period costs will increase the expense of the current period and using accelerated depreciation will increase the cost of the current period.
B是延长设备的使用寿命，我们举个极端的例子，例如一台电脑，我设置它的寿命是30年，明显每年的折旧就少，收入就虚高。这种也是激进的财务方法啊
