问题如下图：
选项：
A. 
B. 
C. 
解释：
你好，这道题目我选择的是A，研发费用一般费用化，要么资本化，应该当期就可以处理掉了，为什么可以推迟呢？谢谢
NO.PZ2017102901000085 问题如下 When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consire A.non-compliant accounting. B.earnings management a result of a reaction. C.earnings management a result of accounting choi B is correct. ferring researanvelopment (R investments into the next reporting periois example of earnings management taking a reaction.这一题考的是Earning有没有被操纵，操纵有两种 方法，如果是由管理层自主的推迟费用而导致利润上升，就是reaction（ 即题干表述的方法)。如果是选择不同的会计方法或假设来达到操纵利润上升，就是accounting choice，比如坏账率应该是20%，但公司假设是10%，那么费用下降，利润上升。 请问老师这个知识点，具体在讲义的哪里。谢谢老师。
NO.PZ2017102901000085问题如下When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consireA.non-compliant accounting.B.earnings management a result of a reaction.C.earnings management a result of accounting choice B is correct. ferring researanvelopment (R investments into the next reporting periois example of earnings management taking a reaction.这一题考的是Earning有没有被操纵，操纵有两种 方法，如果是由管理层自主的推迟费用而导致利润上升，就是reaction（ 即题干表述的方法)。如果是选择不同的会计方法或假设来达到操纵利润上升，就是accounting choice，比如坏账率应该是20%，但公司假设是10%，那么费用下降，利润上升。 如題………………………
NO.PZ2017102901000085问题如下When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consireA.non-compliant accounting.B.earnings management a result of a reaction.C.earnings management a result of accounting choice B is correct. ferring researanvelopment (R investments into the next reporting periois example of earnings management taking a reaction.这一题考的是Earning有没有被操纵，操纵有两种 方法，如果是由管理层自主的推迟费用而导致利润上升，就是reaction（ 即题干表述的方法)。如果是选择不同的会计方法或假设来达到操纵利润上升，就是accounting choice，比如坏账率应该是20%，但公司假设是10%，那么费用下降，利润上升。 老师，我想问问，这道题C问为什么不对。谢谢
A项为什么不对？研究发展费不是应该当期马上费用化处理吗？延迟的话，不合规。
reaction是什么意思？
