Which of the following statements about a capital lease is FALSE（）

A. As compared to an operating lease, a capital lease will report higher operating cash flows and lower financing cash flows.

B. When a capital lease is initiated, the present value of the leased assets is treated as an investing cash flow.

C. Total cash flows are not affected by the accounting treatment of the lease.

组织的战略可分为两种即( )。

A．经营战略

B．总体战略

C．生产战略

D．职能战略