The number of accidents is proportionate to the increased of traffic.

The number of accidents is _________ to the increased volume of traffic. A: particular B: partial C: proportionate D: subjective

A __________ number of fatal accidents take place at night. A: proportion B: disproportion C: proportionate D: disproportionate

Firms that prepare their financial statements according to International Financial Reporting Standards (IFRS) are least likely to:（） A: revalues balance sheet assets upward. B: use last-in, first-out inventory accounting. C: use proportionate consolidation for a joint venture.