以下与回函结果相关的审计建议中，正确的是( )。

A．对由于地址不详导致询证函退回的应收款项，全额计提坏账准备

B．对函证结果相符的应收款项，仍应进一步检查是否需按个别认定法计提坏账准备

C．对回函金额与函证金额不一致的应收款项，根据回函金额调整应收款项

D．对已经审计确认，但在审计报告日后回函不符，且影响重大的应收款项，提请修正报告期会计报表

Comparisons were drawn between the development of television in the 20th century and the diffusion of printing in the 15th and 16th centuries. Yet much had happened (91) . As was discussed before, it was not (92) the 19th century that the newspaper became the dominant pree-leetronie (93) , following in the wake of the pamphlet and the book and in the (94) of the periodical. It was during the same time that the communications revolution (95) up, beginning with transport, the railway, and leading (96) through the telegraph, the telephone, radio, and motion pictures (97) the 20th-eentury world of the motor ear and the airplane. Not everyone sees that process in (98) . It is important to do so.
It is generally recognized, (99) , that the introduction of the computer in the early 20th century, (100) by the invention of the integrated circuit during the 1960s, radically changed the process, (101) its impact on the media was not immediately (102) . As time went by, computers became smaller and more powerful, and they became "personal" too, as well as (103) , with display becoming sharper and storage (104) increasing. They were thought of, like people, (105) generations, with the distance between generations much (106)
It was within the computer age that the term" information society" began to be widely used to describe the (107) within which we now live. The communications revolution has (108) both work and leisure and how we think and feel both about place and time, but there have been (109) views about its economic, political, social and cultural implications. "Benefits" have been weighed (110) "harmful" outcomes. And generalizations have proved difficult.

A．above

B．upon

C．against

D．with