If an analyst adjusts the financial statements and capitalizes an operating lease the analyst will observe that the:（）

A. current ratio will increase.

B. times interest earned ratio will decrease.

C. acid test ratio will increase.

下列（）人防工程和部位应设置自动喷水灭火系统。

A.建筑面积为1500m²的地下商店

B.建筑面积大于1000m²的丙类生产车间

C.建筑面积为2000m²的旅馆

D.700个座位的电影院

E.建筑面积为1000m²的网吧