She made a suggestion that the plan ______________ as soon as possible.

A. be carried out                B was carried out

C. should carry out              D. would be carried out

下列审计程序中，可以证实应付账款完整性认定的审计程序是( )。

A．检查财务报表日后应付账款明细账的借方发生额，核实其是否已实际支付

B．检查财务报表日后应付账款明细账的借方发生额，核实其是否已实际支付

C．对大额的或重要的应付账款债权人进行函证

D．检查应付账款明细账中是否有借方余额