强调不同企业会计发生的相同或者相似的交易或者事项，应当采用规定的会计政策，确保会计信息口径一致的会计信息质量要求是()

A.可靠性

B.可理解性

C.及时性

D.可比性

The father, along with his four children _______ Hangzhou. When they will be back ______ fixed.

A．have gone to, isn’t

B．had gone to, is not

C．went to, aren’t

D．has gone to, has not been