问题如下：
Which of the following description of bias in expense recognition would most likely be suspected?
选项：
A.the firm has a higher expense than previous comparable period.
B.the firm capitalized all of its expenses, including internally generated R&D costs.
C.lower allowance for account receivables with reasonable explanation.
解释：
B is correct.
If a firm capitalized the expenses which should be expensed, the firm deferred its expense. There's a lot of probability for the firm to be suspected.
选项A我觉得也说的通，请解释为何不选A？
