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【单选题】
在信用风险管理过程中，商业银行需要使用反映客户盈利能力、营运能力、资产流动性等情况的财务指标来进行客户信用风险识别，以下各财务比率不属于盈利能力指标的是（）。
A.
资产周转率
B.
总资产收益率
C.
销售净利率
D.
净资产收益率
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