规范行医，严格遵循临床诊疗规范和技术操作规范是对以下哪类人员提出的行为规范的要求（）。

A.医师

B.医疗机构管理人员

C.护士

D.医技人员

E.药学技术人员

Opal Company manufactures sophisticated machines and then leases them to its customers. If the leases are structured in such a way that they are treated as capital leases for accounting purposes, the impact on Opal’ s financial statements and ratios will be that all of the following will be higher EXCEPT :

A．

B．

C．