Which of the following statements about a capital lease is FALSE（）

A. As compared to an operating lease, a capital lease will report higher operating cash flows and lower financing cash flows.

B. When a capital lease is initiated, the present value of the leased assets is treated as an investing cash flow.

C. Total cash flows are not affected by the accounting treatment of the lease.

IS07498-2提供了以下5种可供选择的安全服务．下面哪项不属于安全服务（）

A.身份认证

B.网络管理

C.访问控制

D.数据的完整性