All of the following are drawbacks to using price-to-book value (P/BV) as a valuation technique EXCEPT:（）

A. P/BV valuation may give a misleading comparison of different types of business models.

B. P/BV is an unstable measure of valuation.

C. P/BV valuation does not adequately account for the positive impact of R&D expenditures.

从工程咨询本身的发展情况来看，总的趋势是向( )方向发展。

A．全过程全方位服务 B．专业化服务
C．一体化服务
D．纵横领域贯通服务