读下图回答下列问题。
分析E城市虽然形成较晚但发展迅速的原因。
参考答案：
有铁路经过，交通便利；依山傍海，附近有众多风景名胜，有丰富的旅游资源。
Which of the following is the least appropriate analyst adjustment for off-balance-sheet financing（）
A. Add the present value of capital leases to liabilities.
B. Treat the sale of receivables with recourse as borrowing and reduce cash flow from operations by the sale amount.
C. Increase liabilities for a commitment to buy $ 500 million in inventory over the next five years.
汇票的实质是由债权人在提供信用是（）。
