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2008 CFA Level 1 - Sample 样题(3)-Q42

42Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.

During inflationary periods, a company's reported net income is least likely to be overstated relative to economic income if the company depreciates fixed assets using:

A. accelerated depreciation and long average lives.

B. accelerated depreciation and short average lives.

C. straight-line depreciation and long average lives.

D. straight-line depreciation and short average lives.

 

 a

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c

 

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 tx

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b

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b

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ok

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thnaks

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b

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[em01]

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