Tom was to blame for the incident. But _______his positive attitude , we forgave him because “Every man has his faults.”.

A．in spite of

B．in search of

C．in exchange for

D．in view of

企业购买债券作为长期投资支付税费时，如果金额较大计入长期债券投资成本，金额较小计入财务费用。 ( )