女，37岁。因突发头痛3小时入院。行头颅CT提示蛛网膜下腔出血。既往无高血压病史。患者入院后予脱水、止血等治疗。行脑血管造影提示：前交通动脉瘤。当前患者状态为：轻度头痛，轻度颈强直，根据Hunt和Hess分级患者属于哪类（）

A.Ⅰ级

B.Ⅱ级

C.Ⅲ级

D.Ⅳ级

E.Ⅴ级

An analyst does research about the accrual method. Which of the following is most likely to record warranty expense for products a company sells in the period of the sale under to the matching principle（）

A. Warranty expense is accrued only.

B. Warranty expense is estimated only.

C. Warranty expense is both accrued and estimated.