对于实收资本的减少，注册会计师应查明被审计单位是否()

A.事先通知所有债权人，债权人无异议

B.事先通知所有债务人，债务人无异议

C.经股东大会决议同意，并修改公司章程

D.减资后的注册资本不低于法定注册资本的最低限额

Which of the following transactions is least likely to increase a company’s reported cash from operations（）

A. Securitizing accounts receivable.

B. Delaying payments made to suppliers.

C. Using short-term debt to reduce an existing account payable.