She is very strict____ her children____ studies.

A．with, with

B．to, in

C．with, in

D．to, with

报关企业是指已完成________ 手续，取得办理进出口货物报关资格的境内法人。

A．工商注册登记

B．税务登记

C．企业主管部门批准

D．海关报关注册登记