B为什么不选？

问题如下：

Jordan’s response about the impact of the different depreciation methods on net profit margin is most likely incorrect with respect to:

选项：

accelerated depreciation.

straight- line depreciation.

units- of- production depreciation.

解释：

A is correct. Accelerated depreciation will result in an improving, not declining, net profit margin over time, because the amount of depreciation expense declines each year. Under straight- line depreciation, the amount of depreciation expense will remain the same each year. Under the units- of- production method, the amount of depreciation expense reported each year varies with the number of units produced.