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问题如下：

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

选项：

A.

cash flow from operations.

B.

asset turnover ratio.

C.

shareholders' equity.

解释：

An acceleratedmethod of deprecation produces greater expenses in the early years and lowersnet income, which in turn lowers the retained earnings resulting in a decreasein shareholders' equity.