I feel quite sure the chemistry test that we’re going to have tomorrow. The teacher has  already told us exact what to study and I think my grades on homework has been good．In a fact, I think chemistry has always been one of the subjects that I enjoy it most. Susan and I had already spent two hours review pages 115-140 tonight. We are going to devote another hour to practise with some of the sample(实例) problem. Then I will ready for the test. 

某事业单位2011年收入总额为720万元，其中，财政补助收入160万元，上级补助收入50万元，事业收入380万元，经营收入100万元，附属单位上缴收入20万元，其他收入10万元；事业支出600万元，其中人员支出240万元，经营支出90万元；对附属单位补助支出15万元。该单位2011年12月31日的流动资产总额120万元，固定资产总额400万元，对外投资30万元，借入款项40万元，应付款项和暂存款项240万元，应缴纳款项60万元。

该单位的资产负债率为（）。

A.61.82% 

B.65.38% 

C.71.15% 

D.161.76%