根据所给的首字母填写单词。

There are some very good things about open education. This way of teaching a  l the students to develop their interests in many subjects. Open education asks students to be responsible(负责任）for their own education. The open classroom may help them to e  2 learning. Some students will be h  3 in an open education school. They will not have to worry a  4  grades rules.

But many students may not d   5  well in an open classroom. For some students, if there are too f   6  rules, they will do little in school. They will not make good use of open education. Because open education is s  7   different from traditional education, these students may have a problem of getting used to making so many c  8 .For many students it is important to have some rules in the classroom. A few rules will help them. The last point about open education is that some traditional teachers do not like it. Many teachers do not believe in open education.

You now know what open education is. Some of its good points and bad points have been explained. You may have your own opinion about open education. The writer thinks that open education is only a good idea. It may not work very well in r  9  class or school. The writer believes that most students, but of course not all students, want and need to have some rules. They must be m  10 to study some subjects. Many students are pleased to find subjects that they have to study interesting. They would not study those subjects if they did not have to.

企业对随同商品出售而不单独计价的包装物进行会计处理时，该包装物的实际成本应结转到的会计科目是( )。

A．制造费用

B．营业费用

C．管理费用

D．其他业务支出