On 31 December 2003, Zapp Company executed a 12-year lease with annual payments of $ 900000 beginning 31 December 2004, for factory equipment. The economic life of the equipment was 18 years. The interest rate implicit in the lease was eight percent. Zapp’ s incremental borrowing rate was 11 percent. Zapp may purchase the equipment at the end of the lease at the then-current fair market value of the equipment. The fair market value of the equipment at the inception of the lease was $ 8000000. Zapp’ s Income Statement for the year ended 31 December 2004, is as follows (note that this statement is prepared under the assumption that the factory equipment lease was a capital lease) :
| Sales | $ 22000000 |
| Cost of Goods Sold | ( 9000000 ) |
| Gross Profit | 13000000 |
| Depreciation on Lease | (565206) |
| Other Depreciation | ( 2900000 ) |
| Sales and Administration | (2600000) |
| Operating Profit | 6934.794 |
| lnterest Expense on Lease | (542838) |
| Other Interest Expense | ( 1900000 ) |
| Income Taxes | ( 2000000 ) |
| Net Income | $ 2491956 |
After considering whether the factory equipment lease should be reclassified as an operating lease and holding income taxes constant at $ 2000000, Zapp’ s net profit margin will:（）
A. decrease from 11.33 percent to 9.67 percent.
B. increase from 11.33 percent to 15.42 percent.
C. increase from 11.33 percent to 12.27 percent.
金属熔附烤瓷冠与
金属冠焊接中，对焊接面的要求哪项是错误的（）