The “lowest common denominator” refers to ______.

A characteristic of the payback method(before taxes)is that it ( )（税前）投资回收期的一个特点是( ) A: Neglects total project profitability. 忽略了项目总盈利能力。 B: Incorporates the time value of money. 考虑了货币的时间价值。 C: Uses accrual accounting inflows in the numerator of the calculation. 在计算分子中使用权责发生会计流入。 D: Uses the estimated expected life of the asset in the denominator of the calculation.在计算的分母中使用资产的估计预期寿命。