—Was it there         you were away to see your friend off ?

—I’m not sure . But when I got back , it was gone .

A．that

B．which

C．while

D．where

我国对注册会计师和会计师事务所拥有管理监督权的部门是（ ）。

A．审计部门

B．财政部门

C．税务部门

D．工商部门