企业增资扩股导致国有股东股权比例变动时，若接受非货币资产投入时，需对（）进行评估。

A．企业整体权益

B．新投入资产

C．企业整体资产

D．企业整体权益和新投入资产

The futility of the program resulted from poor planning.

A. possible failure in the future
B. ineffectiveness and uselessness
C. blindness to its mistakes

D. potential disaster