A company that capitalizes costs instead of expensing costs would have :（）

A. higher income variability and higher cash flows from operations.  

B. lower cash flows from investing and lower income variability.  

C. lower cash flows from operations and higher profitability in early years.

卫生应急管理的参与主体不包括（）

A、卫生行政部门成立的医疗卫生救援领导小组

B、专家组和医疗卫生救援机构

C、现场指挥部

D、各地检查机关及司法部门