Bears_____ fat stores throughout the summer and fall to have energy enough to last them through their winter sleep.

A．pack up

B．build up

C．bring up

D．take up

对于已确认减值损失的可供出售债务工具，在随后的会计期间公允价值已上升且客观上与原减值损失确认后发生的事项有关的，原确认的减值损失应当予以转回，计入( )科目。

A．资本公积

B．投资收益

C．资产减值损失

D．营业外收入