使用计划表是提高办公效率的好办法，通常将制订计划显现出来的方法是()。

A.文字方法

B.图形方法

C.表格方法

D.卡片方法

Kachelmeyer, Inc., signs an agreement on 1 January 2005, to lease equipment from Henderson Company. The term of the lease is five years, and the estimated economic life of the asset is also five years. The agreement requires equal annual payments of $ 36285.90, with the first payment on 1 January 2005. Kachelmeyer’ s incremental borrowing rate is 12 percent. Henderson’ s implicit rate is 10 percent and is known to Kachelmeyer. The prime rate is 8 percent. The discount rate that Kachelmeyer should use to capitalize the lease is:

A．

B．

C．