题目如下：
which of the following statements about capitalizing and expensing the cost of a long-lived asset is least accurate?
A. A company that capitalizes the cost will have lower debt-to-asset and debt-to-equity ratios than a company that expenses the cost
B. A company that expenses the cost will show the same total cash flows as the capitalizing firm, but will show higher profitability early in the asset's life
C. In the early years of the asset's life, a company that expenses the cost will have lower profitability ratio, such as return on assets and return on equity, than a company that capitalizes the cost
答案是B
A 为什么是对的？
ffice ffice" />书上写的，capitalize lease 的D/A和D/E都较高啊，
[此贴子已经被作者于2010-4-25 16:57:14编辑过] | 
发表于 2010-4-25 16:43
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