财务杠杆系数是指()的变动率与息税前利润变动率的比值。

A.产销量

B.营业额

C.普通股每股税后利润

D.销售毛利

As we are ______ the market for Table Cloth, we should be glad if you would send us your best quotation.

A．in
B．on
C．entering
D．at