Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the

A．regulations on Customs External Auditing of the peopli's Republic of China
B．customs law of the People~ Republic of China
C．regulations on Import and Export Tariff of the People~Republic of China
D．Both B and C

一般而言，在其他因素不变的情况下，固定成本越高，则( )。

A．经营杠杆系数越小，经营风险越大

B．经营杠杆系数越大，经营风险越小

C．经营杠杆系数越小，经营风险越小

D．经营杠杆系数越大，经营风险越大