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【单选题】
内部现金流量是公司筹资的一大来源，它主要包括折旧和留存收益两部分，其中利用留存收益筹资的特点不包括( )。
A.
从未分配利润筹集资金，筹资成本较低
B.
未分配利润筹资会稀释原有股东的每股收益和控制权
C.
未分配利润筹资可以能使股东获得税收上的好处
D.
股利支付不利于吸引股利偏好型的机构投资者
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