Comparing with expensing, capitalization is least likely to result in:

A) lower income variability

B) higher net cash flow

C) lower debt to equity ratio

答案是B，请问A有何不对吗？谢谢啦！

费用被资本化后是通过折旧等的方式进行平滑，所以会导致lower income variability，即较小的利润波动。所以A不能选。