下列属于连接会计凭证和会计报表的中间环节的是（）。
A.复式记账
B.设置会计科目和账户
C.设置和登记账簿
D.编制会计分录
参考答案：C
People ____ less tolerant of smoking in public places these days. [ ]
A. become
B. have become
C. will become
D. are becoming
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