[CFA入门] L2 reading 22教材习题请教 2010, increase, reading, decrease, reporting

zhouhuarui

2. With respect to Statement 2, what would be the most likely effect in 2010 if AMRC were to switch to an accelerated depreciation method for both financial and tax reporting?

A. Net profit margin would decrease.

B. Total asset turnover would increase.

C. Cash flow from operating activities would increase

 

 

2. C is correct. In 2010, switching to an accelerated depreciation method would increase depreciation expense and decrease income before taxes, taxes payable, and net income. Cash flow from operating activities would increase because of the resulting tax savings.

 

A和B我怎么看着都对?

zhouhuarui

QUOTE:

以下是引用diana_1985914在2011-4-20 19:41:00的发言：

你好，这道题出错了，在CFA institute上有一个纠错单，上边把教材中出现的错误都进行了纠正。

 

这道题的A选项是：Net profit margin would increase

B选项是： Total asset turnover would decrease

 

所以答案选C

谢谢啊...纠错单在官网上可以载吧?