One of the most important questions they had to consider was _____ of public health. [ ]

A. what

B. this

C. that

D. which

某企业采用委托代销方式销售商品一批，商品成本为8000元，采用收取手续费的方式，合同约定的结算款项为l0000元，增值税1700元，手续费为售价的5％，当受托人销售该商品后交来代销清单时，款项尚来结算，委托方不正确的处理是()。

A．应收账款11200元

B．财务费用500元

C．主营业务收入1O000元

D．主营业务成本8000元