采用加速折旧，费用支出提高，cfo降低，a选项为什么不对？麻烦解答，谢谢。

问题如下：

All else being equal and ignoring tax effects, compared with using the straight-line method of depreciation, the use of an accelerated method of depreciation in the early years of an asset's life would most likely result in a decrease in the firm's:

选项：

A.cash flow from operations. B.asset turnover ratio. C.shareholders' equity.

解释：

An accelerated method of deprecation produces greater expenses in the early years and lowers net income, which in turn lowers the retained earnings resulting in a decrease in shareholders' equity.