An analyst does research about earnings quality. With respect to U. S. GAAP, which of the following is least likely an accounting warning sign for a company（）

A. the use of short useful lives for amortization.

B. a decrease in the last-in, first-out (LIFO) reserve.

C. the use of high discount rates for pension plan liabilities.

长期债券筹资的优点不包括( )。

A．筹资规模大
B．具有长期性和稳定性
C．有利于资源优化配置
D．限制条件少