问题如下：
A company purchases a piece of equipment for €1,500. The equipment is expected to have a useful life of five years and no residual value. In the first year of use, the units of production are expected to be 15% of the equipment’s lifetime production capacity and the equipment is expected to generate €1,500 of revenue and incur €500 of cash expenses.
The depreciation method yielding the lowest operating profit on the equipment in the first year of use is:
选项：
A.straight line.
B.units of production.
C.double-declining balance.
解释：
C is correct.
The operating income or earnings before interest and taxes will be lowest for the method that results in the highest depreciation expense. The double-declining balance method results in the highest depreciation expense in the first year of use.
Depreciation expense:
Straight line = €1,500/5 = €300.
Double-declining balance = €1,500 × 0.40 = €600.
Units of production = €1,500 × 0.15 = €225.
不是针对这道题。我想问下我们这些课后练习题和真题哪个难？
