单选题 Which following is least correct?

A、 Accelerating operating cash flow by securitizing receivables is sustainable.
B、 Securitizing accounts receivable may affect earning.
C、 GAAP is silent on where the gains from securitizations should be reported in the income statement.

【正确答案】 A

【答案解析】Accelerating operating cash flow by securitizing receivables is not sustainable because the firm only has a limited amount of accounts receivable.