Which statement about the preliminary design stage of a software development project is true ______.

A．The preliminary design is an internal document used only by programmers
B．The preliminary design is the result of mapping product requirements into software and hardware functions
C．The preliminary design of the product comes from the requirement specification
D．The developers produce the preliminary design by defining the software structure in enough detail to permit coding

公司年初借入资金100万元。第3年年末一次性偿还本息130万元，则该笔借款的实际利率小于10%。