40．I don’t remember how many years ago_________people began to grow pine apples here.

A．it was when

B．it was that

C．was it when

D．was it that

交易性金融资产的购入过程中发生的交易费用计入（）。

A、管理费用

B、交易性金融资产的成本

C、投资收益

D、财务费用