要求员工培训规划的制定必须体现可靠性、针对性、相关性和高效性等基本特点是制定培训规划的( )要求。

A．(A) 系统性

B．(B) 标准化

C．(C) 有效性

D．(D) 普遍性

All of the following are advantages of using price/sales (P/S) multiple EXCEPT:（）

A. Sales figures are not as easy to manipulate as earnings and book value, which are significantly affected by accounting conventions.

B. P/S multiples are more reliable because sales data cannot be distorted by management.

C. P/S multiples provide a meaningful framework for evaluating distressed firms.