Miami and Oklahoma City, both of ______were the last two undefeated teams in the NBA this season, lost for the first time on January 3rd.

A．whom

B．them

C．which

D．those

（）用来衡量企业所有者利用自有资金获得融资的能力，也用于判断企业的偿债资格和能力。

A．盈利能力比率 

B．效率比率 

C．杠杆比率 

D．流动比率