The method of analyzing the sequence of activities with the least amount of scheduling flexibility to control the schedule is called （）．

A．flowchart

B．critical path

C．work breakdown structure

D．precedence diagramming

下列各项中，企业应该通过“资本公积”科目核算的有（）。

A.其他资本公积

B.其他综合收益

C.发行股票的溢价收入

D.投资者超额缴入资本