2008年的schhweser 模拟题第一本 p26 第61题

Which of the following statement about capitalizing and expernsing costs is least accurate?

A. Companies that capitalize costs will have lower debt-to-asset and debt-to equity ratios than expensing companies.

B。Companies that expense cost will show the same total cash flows as the capitalizing firm but show higher early year profitability.

个人认为A这个选项本身的描述是错误的，所以应该选阿. 不知道为什么最后选择B

请教达人！！！！

[此贴子已经被作者于2008-4-15 0:52:40编辑过]