下列说法不正确的是( )。 A. 成本费用利润率=利润总额/成本费用总额×100% B. 成本费用总额=营业成本+营业税金及附加+销售费用+管理费用+财务费用 C. 盈余现金保障倍数,是企业一定时期经营现金净流量与净利润的比值 D. 总资产报酬率,是企业一定时期内获得的利润总额与平均资产总额的比率 A. D
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