Which of the following statements about the financial implications of capitalization versus expensing is least accurate（）
A. Capitalizing will result in smoother reported income than expensing, and expensing will result in higher leverage ratios than capitalizing.
B. Capitalization will result in lower leverage ratios than expensing, but expensing will result in higher later year profitability ratios than capitalization.
C. Cash flow from operations is not affected by the capitalizing versus expensing decision, but the investing and financing cash flows depend on the method the firm chooses.
参考答案：C
解析：
Cash flows from operations, financing and investing are affected by the capitalization/expensing choice. Total cash flows are the same, but expensing results in lower early-year and higher later-year profitability ratios, lower operating cash flow, and greater investing cash flow compared to capitalizing expenses.
缺失，
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