Which of the following are not the best characteristic concerning the capital budget? （ ）以下哪项不是资本预算的最佳特征？（ ） A. Plan to ensure that there are sufficient funds available for the operating needs of the company. 做好规划，以确保有足够的资金来满足公司的运营需求。 B. Exercise that sets the long-range goals of the company including the consideration of external influences caused by others in the market. 一套行动，该行动旨在制定公司长期目标，包括考虑市场上其他因素造成的外部影响。 C. Plan that results in the cash requirements during the operating cycle.做好规划，结果表现为运营周期中产生的现金需求。 D. Plan that assesses the long-term needs of the company for plant and equipment purchases.做好规划，目的是评估公司对工厂和设备采购的长期需求的计划。