下列关于资本结构的说法中，错误的是( )。
A．迄今为止，仍难以准确地揭示出资本结构与企业价值之间的关系
B．能够使企业预期价值最高的资本结构，不一定是预期每股收益最大的资本结构
C．在进行融资决策时，不可避免地要依赖人的经验和主观判断
D．按照营业收益理论，负债越多则企业价值越大
参考答案：D
解析： 营业收益理论认为，不论财务杠杆如何变化，企业的加权平均资本成本都是固定的，因而企业的总价值也是固定不变的。
Computer games are very popular. It is natural for people to want to _21___ , so playing against a computer or against a friend on the computer can be __22__to stop. “ Just one more game, ” often turns into another game, then another. Computer games do have their _23__. They are excellent for training hand or eye coordination(协调).Surgeons (外科医生)_24____played computer games as children are often skilled. Computer games can __25__ be great for teaching students. The students are open to learning while playing. They can study for longer than a teacher would be able to teach. But like anything __26__ in life, things should be balanced.(平衡).Too much time on the computer can _27__ your eyes. Regular breaks are needed. If students cannot _28__ playing computer games, they won’t do as well in other areas in their life—not just schoolwork, but in developing important social skill such as how to talk with people and how to work with others. And if they are no longer taking regular exercise, __29___ health will become worse. Computer games have their place, __30___people must also remember it is important to have a balanced lifestyle.
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