请教一道小兰(商学院(中))上的语法题

rachelxfr

12. Formulas for cash flow and the ratio of debt to equity do not apply to new small businesses in the same way as they do to established big businesses, because they are growing and are seldom in equilibrium.

(A)Formulas for cash flow and the ratio of debt to equity do not apply to new small businesses in the same way as they do to established big businesses, because they are growing and are seldom in equilibrium.

(B)Because they are growing and are seldom in equilibrium, formulas for cash flow and the ratio of debt to equity do not apply to new small businesses in the same way as they do to established big businesses.

(C)Because they are growing and are seldom in equilibrium, new small businesses are not subject to the same applicability of formulas for cash flow and the ratio of debt to equity as established big businesses.

(D)Because new small businesses are growing and are seldom in equilibrium, formulas for cash flow and the ratio of debt to equity do not apply to them in the same way as to established big businesses.

(E)New small businesses are not subject to theapplicability of formulas for cash flow and the ratio of debt to equity in the same way as established big businesses, because they are growing and are seldom in equilibrium.
答案

bababa11111

A. "because they are growing and are seldom in equilibrium. " THEY 指啥不清楚。大企还是小企？
B. "Because they are growing and are seldom in equilibrium" THEY 指代 formulas 错。
C. “are not subject to the same applicability of” 不够简洁
   " as established big businesses  ARE"
E.
同C.
THEY 指啥不清楚。大企还是小企？