Sterling Company is a start-up technology firm that has been experiencing super-normal growth over the past two years. Selected common-size financial information follows:

A．

B．2007 Actual % of Sales

C．2008 Forecast % of Sales

D．Sales

E．100 %

F．100%

F．Cost of goods sold

F．60%

F．55%

F．Selling and administration expenses

F．25%

F．20%

F．Depreciation expense

F．10%

F．10%

F．Net income

F．5%

F．15%

F．Non-cash operating working capital

F．20%

F．25%

F．Non-cash operating working capital = Receivables + Inventory - Payables

F．

F．

按照市场行情约定价格的合同，合同履行时市场行情发生波动，则（）。

A．价格上涨按原价格执行，价格下降按新价格执行

B．价格下降按原价格执行，价格上涨按新价格执行

C．无论上涨还是下降均按新价格执行

D．无论上涨还是下降均按原合同价执行