问题如下图：
选项：
A. 
B. 
C. 
解释：
老师好 最后一句直线折旧法2014.2015年的折旧费用相等，为什么2014比之前的低 2015比之前的高？这句话是什么意思？谢谢！
NO.PZ2018062018000054 问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be: A.stthe same B.smaller thbefore C.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 2015不就是第三年嘛？怎么会算做第二年，如果是第三年应该选b啊
NO.PZ2018062018000054 问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be: A.stthe same B.smaller thbefore C.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 我的计算如下双倍 2014 266 ， 2015 88 ，2016 44直线 2014 266，2015 66， 2016 66，题目说2015年费用， 不是低于之前嘛? 66 88 ?
NO.PZ2018062018000054问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be:A.stthe sameB.smaller thbeforeC.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 不是说直线折旧费法早起的费用少吗，那隔了一年应该也在早期吧，为什么不是smaller呢
NO.PZ2018062018000054 问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be: A.stthe same B.smaller thbefore C.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 如标题。
NO.PZ2018062018000054 问题如下 Company M purchasea $400,000 equipment with a 3-yeuseful life the beginning of 2013, consiring the salvage value is zero. The equipment wpreciateon uble-clining balanmethothroughout its useful life. If compamy M shifts to straight-line methothe beginning of 2014, the annupreciation expense of 2015 ten to be: A.stthe same B.smaller thbefore C.greater thbefore C is correct. Unr uble-clining balanmetho the preciation expense is the highest in the first year, then the expense ten to cline. If company M shifts to straight-line methothe beginning of 2014, the preciation expense of 2014 an2015 will equal, whimeans the preciation expense of 2014 is lower thbefore anthof 2015 is higher thbefore. 如果是每年年末才提折旧，与年初计提的结果是不一样的。所以说默认是年初计提？
