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答案和详解如下:

42Correct answer is B

"Analysis of Long-Lived Assets: Part II - Analysis of Depreciation and Impairment," Gerald I. White, Ashwinpaul C. Sondhi, and Dov Fried

2008 Modular Level I, Vol. 3, pp. 391-394

Study Session 9-37-a

demonstrate the different depreciation methods and explain how the choice of depreciation method affects a company's financial statements, ratios, and taxes

During inflationary periods, the difference between historic cost and replacement value becomes greater; using accelerated depreciation and short average lives will produce reported net income that is closer to economic income.

 

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