Which client has the highest risk of ovarian cancer ？（）

A．30-year-old woman taking oral contraceptive pills.

B．45-year-old woman who has never been pregnant.

C．40-year-old woman with three children.

D．36-year-old woman who had her first child at age 22.

下列关于计划成本法的描述，正确的有( )。

A．计划成本法一般适用于规模较大、存货品种繁多、收发频繁的企业

B．存货的计划成本应当根据情况随时变动，以尽可能地接近其实际成本

C．计划成本法便于考核、分析存货成本的节约或超支情况，有利于对存货的采购和使用进行控制

D．计划成本法下，发出原材料应负担的成本差异，应当按期(月)分摊，不得在季末或年末一次分摊