A （） is a pre-contract agreement that formally establishes the intent of one party to buy products or services from another party and establishes some preliminary consideration in order to reserve resources for the anticipated contract．

A．seller initial response

B．memorandum of understanding

C．letter of intent

D．letter contract

强化单位会计人员的服务就是（）。

A.客观、真实地记录、反映单位的经济业务活动

B.为管理者提供真实正确的经济信息，当好参谋

C.为股东真实地记录财产的变动情况

D.代替领导决策.参与经营管理活动