Software quality assurance is now an emerging sub - discipline of (36) . As Buckly and oston point out, (37) software quality assurance is likely to lead to an ultimate (38) of software costs. However, the major hurdle in the path of software management in this area is the lack of usable software (39) . The development of accepted and generally applicable standards should be one of the principal goals of (40) in software engineering.

A．software engineering

B．software design

C．coding

D．testing

下列各项中，不影响企业当期损溢的有( )。

A．采用成本计量模式，期末投资性房地产可收回金额高于账面价值

B．采用成本模式，期末投资性房地产的可收回金额低于账面余额

C．采用公允价值计量模式，期末投资性房地产的公允价值高于账面余额

D．自用房地产转换为采用公允价值模式计量的投资性房地产时，转换日房地产的公允价值大于账面价值