这个题太坑了，竟然问net income

问题如下：

A financial analyst is studying the income statement effect of two alternative depreciation methods for a recently acquired piece of equipment. She gathers the following information about the equipment’s expected production life and use:

Compared with the units-of-production method of depreciation, if the company uses the straight-line method to depreciate the equipment, its net income in Year 1 will most likely be:

选项：

lower.

higher.

the same.

解释：

A is correct.

If the company uses the straight-line method, the depreciation expense will be one-fifth (20 percent) of the depreciable cost in Year 1. If it uses the units-of-production method, the depreciation expense will be 19 percent (2,000/10,500) of the depreciable cost in Year 1. Therefore, if the company uses the straight-line method, its depreciation expense will be higher and its net income will be lower.

解析：题目问相比units-of-production method这种折旧方法，直线折旧法在第一年的净利润是更高、更低还是相同。

直线折旧法是将机器的价值在五年使用年限中平摊，也就是每年折旧20%。

工作量法是用当年的产量除以预计总产量算出该年度的折旧比例，第一年的折旧率是2000/10500=19%，小于直线折旧法的20%折旧率。因此直线折旧法的折旧费用更高，净利润因此是更低，选项A正确。