问题如下图：
选项：
A. 
B. 
C. 
请问in the year a depreciable asset is acquired 应该怎么理解呢？ 前半句不是说最保守的折旧方法？为什么不是直线折旧？ 谢谢
NO.PZ2016012101000063 问题如下 Whicombination of preciation metho anuseful lives is most conservative in the yea preciable asset is acquire A.Straight-line preciation with a short useful life. B.clining balanpreciation with a long useful life. C.clining balanpreciation with a short useful life. C is correct.This woulresult in the highest amount of preciation in the first yeanhenthe 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 在考试中利润越低就是约保守嘛？
NO.PZ2016012101000063问题如下Whicombination of preciation metho anuseful lives is most conservative in the yea preciable asset is acquire A.Straight-line preciation with a short useful life. B.clining balanpreciation with a long useful life. C.clining balanpreciation with a short useful life. C is correct.This woulresult in the highest amount of preciation in the first yeanhenthe 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。我觉得B更保守啊
NO.PZ2016012101000063 所以请问clining balanpreciation 就 等于 acceleratepreciation 对嘛？好像对第一个词印象没有很深，可以麻烦一下吗
为什么加速折旧，年限越短，第一年折旧越大？从公示来看也没体现这一点
