问题如下:
7.Which of the following statements about building a model using pro forma financial statements is least accurate?
选项: The cash flow forecast can be
automatically generated using the forecasted balance sheet and income
statement.
Depreciation is typically forecasted as a decreasing percentage of sales to reflect the ageing assets.
C.Working capital is often forecasted as a constant percentage of sales.
解释:
7.B Depreciation is typically forecasted as a constant percentage of sales-or, if the company has an expanding asset base, as an increasing percentage of sales.
为什么答案A是错的呢?