李同学2019-02-22 10:38:35

02.单选题 已收藏 标记 纠错 A company has decided to switch to using accelerated depreciation from straight-line depreciation. Holding other factors constant, the degree of total leverage will most likely: A increase. B decrease. C not change. 查看解析 上一题 下一题 正确答案A 您的答案A本题平均正确率：56% Leverage and risk难度：一般 推荐：      答案解析 Calculate and interpret the degree of operating leverage, the degree of financial leverage, and the degree of total leverage. A is correct. Based on Equation : The change to accelerated depreciation increases the fixed costs, making DTL (degree of total leverage) increase (i.e., the numerator does not change and the denominator decreases) 问：The change to accelerated depreciation increases the fixed costs 加速折旧为啥会增加FC，能否简单逻辑推导？