His father demands that he not go to any country _________ China, which is his motherland.

A．rather than

B．more than

C．other than

D．better than

审计人员对于应收账款账龄分析，下列说法正确的是（）。

A.账龄越长，发生坏账的可能性越小

B.通过账龄分析可以确定应收账款的存在性

C.若审计人员未能取得被审计单位编制的账龄分析表，可以自行编制

D.对于账龄超过三年的，要立即转作坏账处理