In the school hall, where a meeting       , some students are busy preparing for it.

A．is held

B．has been held

C．is being held

D．is to be held

某股份有限公司资产负债率当年为40%，平均资产总额为2000万元，利润总额为300万元，所得税为87万元，则该企业当年的净资产收益率为（）

A.13.4%

B.14.67%

C.17.75%

D.22%