---I think maths is playing a more important part in the new test system. What about you?    --- ______. We should be more devoted to it.

A．No pains, no gains.

B．Fact speaks louder than words.

C．Great minds think alike.

D．Don’t claim to know what you don’t know.

某企业采用销售百分比法编制2009年度预计资产负债表，表中资产总额为3 000万元；负债和所有者权益合计为2 500万元。假设该企业2009年适用的所得税税率为25%，股利支付率为30%，经过计算预计该企业2009年的外部融资额为395万元。则2009年预计实现的利润总额(假定与纳税所得一致)为( )万元。

A．500
B．466.67
C．200
D．155