下列属分解工程价款少计营业额的行为有( )。

A．将工程耗用材料不记施工成本，直接冲减库存材料

B．将工程分包或转包他人的

C．将材料差价款直接冲减工程结算成本

D．将向建设单位收取的全优工程奖记入“应付福利费”作为职工奖励基金

The （ ） has several major components, including the system kernel, a memory management system, the file system manager, device drivers, and the system libraries.

A．application

B．information system

C．operating system

D．iterative