Two companies are identical except for their accounting treatment of research and development costs. One company expenses all such costs immediately, while the other company capitalizes a portion of the costs. Compared to the company that capitalizes, the company that expenses immediately will most likely report a lower:（）

A. financial leverage.

B. total asset turnover.

C. cash flow from operations.

在法语中，“ETIQUETTE”的愿意是（）

A、法庭上的通行证

B、典章制度

C、礼仪规范

D、人际交往的通行证