A为什么不对呢

问题如下：

Assume U.S. GAAP applies unless otherwise noted. Two companies are identical except for their accounting treatment of R&D costs. One company expenses all such costs immediately, while the other capitalizes a portion of the costs. Compared with the company that capitalizes costs, the company that expenses immediately will most likely:

选项：

A.Earn a lower return on assets. B.Have lower financial leverage. C.Report lower cash flow from operations in the statement of cash flows.

解释：

Companies that capitalize R&D costs report those expenditures in CFI; companies that expense R&D costs report those expenditures in CFO.