“预收账款”账户按经济内容分类属于负债类账户，所以，如果企业预收账款业务不多的情况下，可以不单独设置“预收账款”账户，而把这些业务放在与其相同性质的“应付账款”账户中核算即可。（　　）

The sales manager of the company suggested more money is to spent in a more effective advertising campaign and better packaging design.()

A. is spending on

B. will be spent in

C. will be spent on

D. be spent on