问题如下：
Jack, the accountant of firm A, is studying the depreciation methods in financial reporting. Which of the following statements is most appropriate if the asset was purchased last year?
选项：
A.Double-declining balance method will report a lower depreciation expense than straight-line method this year.
B.Double-declining balance method will report a lower asset turnover than straight-line method this year.
C.Straight-line method will report a higher shareholders' equity than Double-declining balance method this year.
解释：
Initially, double-declining balance method (accelerated depreciation) will have a higher depreciation expense, and thus lower net income, lower retained earning (shareholders' equity).
B Revenue/ asset 直线折旧和加速折旧 两种折旧方法中revenue有变化吗？ 加速折旧中asset 下降的更多 仅比较分母？分子不变？
