问题如下图：
选项：
A. 
B. 
C. 
解释：
A哪里有问题？
investors mprefer conservative rather thaggressive accounting choices. aggressive accounting choices coulincrease carrying value of liabillities. Answer is investors mprefer conservative rather thaggressive accounting choices because a positive surprise is acceptable. conservative mincrease the company’s performanin later perio. 老师A为何不对，有可能保守的会造成下降头？
老师，本题容易做对，但是还是要弄清楚知识点，嗯！请教conservative mIncrease the company's performanin "later" perio 怎么理解？不是conservative 和 aggressive 都是针对current 而言吗？还有，同样的话，如果改成 aggressive mcrease the company's performanin later perio 对不对？
