下列应对计划中，最有可能缓解注册会计师对持续经营能力的重大疑虑的是（）。

A.计划出售子公司偿还债务

B.将经营租赁固定资产转换为融资租赁固定资产

C.建设新产品生产线，提高生产能力

D.以低于市场的价格购买已租入的设备

Networks can be interconnected by different devices in the physical layer networks can be connected by (71) or hubs．which just move the bits from one network to an identical network．One layer up we find bridges and switches which operate at data link layer．They can accept (72) ，examine the MAC address and forward the frames to a different network while doing minor protocol translation in the process in me network layer，we have routers that can connect two networks，If two networks have (73) network layer，the router may be able to translate betweenthe packer formats．In the transport layer we find transport gateway，which can interface between two transport connections Finally，in the application layer，application gateways translate message (74) ．As an example，gateways between Internet e-mail and X，400 e-mail must (75) thee-mail message and change various header fields．

A．syntax

B．semantics

C．language

D．format