以下各项中不属于企业控制活动的是( )。

A．职责划分

B．组织结构

C．计算和会计

D．调节和复核

If an inflatable liferaft is to be released manually，where should the operating cord be attached before throwing the raft overboard?（）

A.Do not attach the cord to anything but throw it overboard with the raft container

B.Attach the cord to a fixed object on the ship

C.You should stand on the cord

D.Attach the cord to the special pad eye on the raft davit launcher