While it is essential that the text covers the subject adequately, it is also important that it is neither too detailed or too complex for the intended reader.()

A. for

B. nor

C. no

D. not

企业在选定境外经营的记账本位币时不需考虑( )。

A．境外经营缴纳的税金

B．境外经营活动产生的现金流量是否足以偿还其现有债务和可预期的债务

C．境外经营活动产生的现金流量是否可以随时汇入境内

D．境外经营对其所从事的活动是否拥有很强的自主性