借款人以资产作抵押申请商业助学贷款时，应根据贷款银行的要求办理抵押物保险，在贷款未偿清期前，保险单正本应由（）执管。

A.借款人本人

B.贷款银行

C.借款人指定代理人

D.借款人所在学校

An accounts receivable aging schedule is best used to:（）

A. compare a company’s receivables management to those of a similar company.

B. compare a company’s receivables management to those of the average for its industry or for a group of peer companies.

C. identify trends in how well the firm is doing at collecting receivables and converting them to cash.