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[单选题]

An analyst needs to compare the financial statements of Firm X and Firm Y. Which of the following differences in the two firms' financial reporting is least likely to require the analyst to make an adjustment?
　　Firm X 　　　　　　　　 Firm Y

A.Straight-line depreciation　　　Accelerated depreciation

B.Direct method cash flows　　　Indirect method cash flows

C.IFRS financial reporting　　　U.S. GAAP financial reporting

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