总分类账可以用总分类账户本期（）对照表替代。

A.借方与贷方发生额

B.借方与贷方余额

C.发生额、余额

D.期初与期末余额

Mariners should pay much attention in the overlapped area owing to（）.

A.complicated circumstances

B.changeable atmospheric pressure

C.large density of traffic

D.some p signals from unwanted satellites