两家资产构成相同的企业具有不同的获利能力的原因可能是( )。

A．各要素资产围绕企业的获利目标形成一套有机的系统

B．公司对资产要素单独运用的方式不同

C．资产价值损耗导致一段时间后资产的账面价值不同

D．单项资产要素的获利能力不同

试题源程序文件清单如下：
//main.cpp
#include＜iostrcam.h＞
class vehicle
private:
int MaxSpeed;
int Weight;
public:
//**********found**********
vehicle(int maxspecd,int weight): (1)
～vehiclc();
int getMaxSpeed()return MaxSpeed;
int getWeight()return Weight;
:
//**********found**********
class hicycle: (2) public vehicle
pnvate:
int Height;
public:
bicycle(int maxspeed ,int weight,int height):vehicle( maxspeed ,weight), Height( height)
int getHeight()return Height;;
;
//**********found**********
class motorcar: (3) public vehicle
private:
int SeatNum:
public:
motorcar( int maxspeed,int weight,int sealnum):vehicle( maxspeed, weight), SeatNum( seatnum)
int getSeatNum()return SeatNum;;
;
//**********found**********
class motorcycle: (4)
public:
motorcycle( int maxspeed ,int weight,int height):
vehicle( maxspeed ,weight), bicycle( maxspeed, weight, height), motorcar( maxspeed, weight,1)
;
void main()
motorcycle a(80,150,100);
cout＜＜a. getMaxSpeed()＜＜endl;
cout＜＜a. getWeight()＜＜endl;
cout＜＜a. getHeight()＜＜endl;
cout＜＜a. getSeatNum()＜＜endl;