—Have you found anywhere to do your research?

—Yes. It's the company      my elder brother belongs.[ ]

A. there

B. that

C. what

D. where

在两项交易观点下，外币业务按记账本位币反映的购货成本或销售收入，最终取决于它们的______

A．期初日汇率
B．合同签订日汇率
C．结算日汇率
D．交易发生日汇率