Which of the following is NOT an advantage of using price-to-book value multiples in stock valuation（）

A. Book value provides a relatively stable, intuitive measure of value.

B. P/B ratios can be compared across similar firms if accounting standards are consistent.

C. Book values are very meaningful for firms in service industries.

在使用标准时，要想符合标准，除了要遵守标准中规范性内容外，还要遵守（）

A.资料性内容

B.陈述性内容

C.标准中规范性引用的其他文件或文件中的条款内容

D.以上都对