The news that China is _________ its family planning policy has caused a heated discussion in China, and the new policy will _________ about 15 to 20 million people, only half of whom are actually willing to have a second child.

A．relaxing; apply to

B．loosening; adjust to

C．arguing; refer to

D．delivering; adapt to

总分类账可以用总分类账户本期（）对照表替代。

A.借方与贷方发生额

B.借方与贷方余额

C.发生额、余额

D.期初与期末余额