Final answer:
The correct answer is option B (Standing Inventory).
Step-by-step explanation:
To determine whether option A or option B is true, we need to analyze the given condition. The question states that it requires more time to issue a certificate. Looking at the options, option B (Standing Inventory) seems to be a more appropriate choice. Standing inventory refers to the stock of finished goods that are stored and ready for sale. In this context, if issuing a certificate requires more time, it implies that there is a backlog or a larger number of certificates waiting to be processed, which aligns with the idea of standing inventory. Therefore, the correct answer is option B (Standing Inventory).