We must make sure that public facilities in the newlybuilt buildings,like the restroom and the lift,

are________to disabled visitors. [      ]

A. impressive  

B. independent  

C. remarkable  

D. accessible

违反税法应承担的行政责任分为两种，即( )。

A．警告和降级
B．行政处罚和行政处分
C．警告和严重警告
D．严重警告和降级