—You didn’t go to Europe, why?

—I _____ this morning, but I _____ to Shanghai because of an emergency ．

A．was to start; am going

B．was scheduled to start; will go

C．should have started; am going

D．would like to start; will go

某企业进行设备更新，一次投资10万元购买新设备，投人流动资金2万元，预计项目投产后，年平均税前净现金流量为3万元，该设备寿命为lo年，期末无残值，直线法折旧，则该项目全部投资利润率为（）。

A．33%

B．30%

C．16.67%

D．25%