具备以下（ ）条件之一，有教育教学能力的，有关部门可以依法认定其教师资格。

A．The average annual profit from an investment expressed as a percentage of the investment sum
B．The discount rate (%) at which the net present value of the cash flows from an investment is zero
C．The net present value of the cash flows from an investment discounted at the required rate of return
D．The rate (%) at which discounted net profits from an investment are zero

A．对
B．错