This book is said _____ into several foreign languages last year. [ ]

A. has been translated

B. have been translated

C. to have translated

D. to have been translated

下列项目中，计征土地增值税时不按评估价格来确定转让房地产收入、扣除项目金额的( )。

A．出售开发的商品房

B．出售旧房

C．虚报房地产成交价格的

D．扣除项目金额不实的