A注册会计师负责审计甲公司2008年度财务报表。在了解内部控制时，A注册会计师遇到下列事项，请代为做出正确的专业判断。

下列活动中，A注册会计师认为属于控制活动的有（）。

A.授权

B.业绩评价

C.风险评估

D.职责分离

Which of the following statements about the role of the marginal cost of capital in determining the net present value of a project is most accurate The marginal cost of capital should be used to discount the cash flows:（）

A. if the firm’s capital structure is expected to change during the project’s life.

B. of all projects the firm is considering.

C. for potential projects that have a level of risk near that of the firm’s average project.