企业设置“股权分置流通权”，其科目余额应在资产负债表中的( )项目单列项目反映。

A．流动资产

B．长期资产

C．长期投资

D．短期投资

One reason for the successes of Asian immigrants in the U.S. is that they have taken great______ to educate their children.

A．efforts

B．pains

C．attempts

D．endeavours