以下关于财务杠杆系数的表述中，正确的有（）。

A.财力杠杆系数越大，表明财务杠杆作用越小，财务风险也越小

B.财务杠杆系数是普通股每股税后利润变动率相当于息税前利润变动率的倍数

C.财务杠杆系数是估计财务杠杆利益的大小，评价财务风险程度的高低

D.财务杠杆系数的计算公式为：DFL=（△EBIT/EBIT）/（△EPS/EPS）

E.财务杠杆系数可用来反映财务杠杆的作用程序

To meet a government requirement, a bottler must test 5 percent of its spring water and 10 percent of its sparkling water for purity. If a customer ordered 120 cases of spring water and 80 cases of sparkling water, what percent of all the cases must the bottler test before he can send it out

A．6.5%

B．7.0%

C．7.5%

D．8.0%

E．(E) 8.5%