下列各项中，不属于半固定成本的是（ ）。
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A Determine whether accounting estimates deviate from historical patterns. B Confirm inventories at locations outside the entity. C Inquire about the existence of related party transactions. D Review the lawyer's letter for information about litigation.
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A Both I and II. B Neither I nor II. C I only. D II only.
7 .下列有关盈利能力分析和发展能力分析的说法中，错误的是（ ）。
A 企业可以通过提高营业净利率 B 一般来说，净资产收益率越高，股东和债权人的利益保障程度越高 C 企业本年营业收入有所增长，说明营业收入增长率大于1 D 所有者权益增长率越高，表明企业的资本积累越多，应对风险
8 .弹性预算的公式法中，关系式y=a+bx，其中的“b”是指（ ）。
A 固定基数 B 预计业务量 C 变动成本总额 D 与业务量相关的弹性定额
9 .下列选项中属于我国上市公司目前最常见的混合筹资方式的是（ ）。
A 发行可转换债券 B 吸收直接投资 C 发行认股权证 D 发行债券
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