单选题 If a company is investing in new assets, using straight-line depreciation instead of accelerated depreciation in the early years of an asset' s life will lead to lower: A. assets and higher net income. B. turnover ratios and higher assets. C. return on equity and higher cash flow.

【正确答案】 B

【答案解析】Depreciation methods do not affect sales or cost of goods sold, but assets are higher with straight-line versus accelerated depreciation. Using straight-line depreciation results in lower turnover ratios compared with accelerated depreciation.