Concept:
Fixation is an important step in microscopic staining of microorganisms.
Step 1: Check Assertion.
During fixation, microorganisms are killed and fixed firmly on the slide.
\[
A \text{ is correct}
\]
Step 2: Check Reason.
A thin smear helps in proper observation and preservation of morphology during staining.
\[
R \text{ is correct}
\]
Step 3: Check explanation.
Reason describes the importance of making a thin film or smear, but it does not directly explain the fixation process of killing and attaching microorganisms to the slide.
\[
R \text{ is not the correct explanation of } A
\]
\[
\therefore \text{Correct Answer is (B)}
\]