“错峰用电，峰谷电价”，从经济常识角度看，这一做法（　　）

①是自觉运用价值规律的体现　②是运用价格杠杆调节电力资源的配置　③说明加强宏观调控是充分发挥市场机制作用的基础

④是缓解电力紧张局面的根本性措施

A．①②

B．①③

C．②③

D．①④

An analyst does research about financial ratios. ALLIED company adopted IFRS and recorded an initial upward revaluation of long-term assets. Now the analyst tries to compare ALLIED to BLUEPOINT company reporting under U. S. GAAP and made relevant adjustments. Which of the following adjustments to BLUEPOINT reporting under U.S. GAAP is most appropriate（）

A. increases the profit margin.

B. increases the return on assets.

C. decreases the financial leverage.