问题如下：
A firm purchased a products patent, and all the relative cost is $120000 in 20X1. If this firm had treated the patent as expenditure or capitalized it as intangible asset and amortized the cost over three years, which of the following statement would be most appropriate?
选项：
A. If the cost were amortized rather than expensed, then the firm's CFI would increase.
B. If the cost were amortized rather than expensed, then the firm's D/A ratio will increase.
C. If the cost were amortized rather than expensed, then the firm's CFO would increase.
解释：
C is correct.
If the cost were amortized rather than expensed, the cost of the patent would be classified as a CFI rather than a CFO, so CFO would increase and CFI would decrease.
If the cost were amortized rather than expensed, the cost of the patent would be classified as an intangible asset, which would increase the asset, so the D/A ratio would decrease.
思考逻辑：CFI流出多，CFI就会减少；CFI流出少，CFI就增加。CFF和CFO同理。
如果资本化，那么就属于CFI流出，CFI减少。
资本化属于CFI流出，因此相比费用化：资本化CFO流出的少，CFO就会增加。C选项正确。
请问B为什么不对呢老师？
