问题如下：
When compare the financial statements of company A and company B, analysts need to adjust the differences in the two firms' financial reporting. Which of the following differences is least likely to be adjusted?
选项：
A. Different between IFRS financial reporting and U.S. GAAP financial reporting.
B. Different between direct method cash flows and indirect method cash flows.
C. Different between straight-line depreciation and accelerated depreciation.
解释：
B is correct.
No matter what kinds of method used by companys, their cash flows are the same. But depreciation methods are different , and under IFRS and U.S. GAAP. In order to make two companys comparable, analysts need to adjust financial statements.
请问答案是什么意思！怎么感觉像在说C