单选题:下列选项中,(  )是参照同类企业流动资金占营业收入的比例,或流动资金占经营成本的比例或单位产量占用流动资金的数额来估算

题目内容:
下列选项中,(  )是参照同类企业流动资金占营业收入的比例,或流动资金占经营成本的比例或单位产量占用流动资金的数额来估算流动资金。 A.分项详细估算法
B.扩大指标估算法
C.单位生产能力估算法
D.比例估算法

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