NO.PZ2016012101000063
问题如下：
Which combination of depreciation methods and useful lives is most conservative in the year a depreciable asset is acquired?
选项：
A.Straight-line depreciation with a short useful life.
B.Declining balance depreciation with a long useful life.
C.Declining balance depreciation with a short useful life.
解释：
C is correct.
This would result in the highest amount of depreciation in the first year and hence the lowest amount of net income relative to the other choices.
解析：保守的会计处理方法是会增加折旧费用从而降低利润，在取得资产的会计年度，加速折旧法比直线折旧法折旧金额大，预计使用年限越短，折旧费用越高，因此选C。
在考试中利润越低就是约保守嘛？
