农业是指国民经济中一个重要产业部门，是以土地资源为生产埘象的部门。它是通过培育动植物生产食品及_丁业原料的产业。以下关于农业表述有误的一项是( )。

A．我国农业最早的耕作技术是原始社会的人力耕作
B．我们的祖先很早就将野生动物驯养成家畜，最早的家畜是猪、狗、羊、牛
C．种植业即狭义农业，包括粮食作物、经济作物、饲料作物和绿肥等的生产
D．不同的生物，生长发育要求的自然条件不同．因此农业生产具有明显的地域性

Assume the following capital lease: Present value (PV) of lease payments at 10 percent is $ 25000. The leased asset is depreciated straight line over 5 years. The lease payment is $ 6000. The first payment of $ 6000 is to be paid at the end of the year. On a before tax basis, the income reported under capital lease compared with that reported under an operating lease for the first year will be:

A．

B．

C．