采购活动记录及其他有关文件、报表、资料，是公开招标、邀请招标、竞争性谈判、单一来源和询价采购都必须的（）。
参考答案：归档资料
Which of the following is the least accurate rationale to justify the use of price-to-book value (P/BV) ratio as a measure of relative valuation of companies or common stocks（）
A. P/BV is a useful measure of value for firms that are not expected to continue as a going concern.
B. Compared to P/E, the P/BV ratio is not influenced by such accounting effects as expensing a capital investment as opposed to capitalizing it.
C. P/BV is particularly appropriate to value companies primarily composed of liquid assets, for example, those in the financial services industry.
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