--- How did you like the concert last night?

--- I enjoyed it very much, but the dancers ______ a better job.

A．could have done

B．couldn’t have done

C．could do

D．had done

外商投资企业可以根据实际需要，按年末应收账款、应收票据等应收款项的余额，计提不超过5%。的坏账准备，从该年度应纳税所得额中扣除；对信贷、租赁行业计提坏账准备的比例不超过应收款项余额的3%。 ( )