会计的两项基本职能是相辅相成、辩证统一的关系，下列说法正确的是( )。

A．会计监督是会计核算的基础

B．会计监督是会计核算质量的保证

C．没有核算所提供的信息，监督就失去依据

D．会计还具有预测经济前景、参与经济决策、评价经营业绩等功能

Assume the following information for a stock:
Beta coefficient = 1.50
Risk - free rate = 6%
Expected rate of return on market = 14%
Dividend payout ratio = 30%
Expected dividend growth rate = 11%
The estimated earnings multiplier (P/E ratio) is closest to:（）

A. 10.00.

B. 3.33.

C. 4.29.