与债券资金成本、普通股股票资金成本相比，企业保留盈余资金成本的实质是一种( )。

A．实际成本

B．沉淀成本

C．股票资金成本

D．机会成本

The nurse is caring for a client admitted to the hospital with a bowel obstruction. The nurse should wear sterile gloves when （）.

A．inserting an indwelling urinary catheter.

B．giving a back rub on intact skin.

C．changing an oxygen system.

D．inserting an IV catheter.