问题如下：
Which of the following desciptions tends to be a part of aggresive accounting?
选项：
A.expensing current period costs.
B.longer estimates of the lives of depreciable assets.
C.using accelerated depreciation.
解释：
B is correct.
Aggresive accounting methods tends to increase the company's reported earning and financial position for the current period. The longer estimates of the lives of depreciable assets, the lower depreciation if the assets, so the earning in current period will increase. Expensing current period costs will increase the expense of the current period and using accelerated depreciation will increase the cost of the current period.
3个选项还请解答一下
