单选题 Trayfield has recently hired a new accountant, Judy Roehk. Upon reviewing Trayfield's financial statements, Roehk has determined that Trayfield should be utilizing the double-declining balance (DDB) depreciation method rather than straight-line method. If Trayfield switches to the DDB method, which of the following results would be least likely? A. Estimated future income will need to be revised. B. A gradual change in income. C. Depreciation expense increases.

【正确答案】 B

【答案解析】If Trayfield had decided to switch depreciation methods for new assets only, the effect on income would be relatively gradual. However, switching all assets will have a much larger effect. Trayfield would have needed to adjust estimates for future income regardless of whether the DDB method was applied only to new assets or existing assets as well. A switch to DDB will cause an increase in depreciation expense, a decrease in net income, and a decrease in the ROE and ROA ratios.