—Jimmy is leaving for a holiday.    

—Really? Where ________  he _________ ? [ ]

A. has, gone

B. will, go

C. did , go

D. does, to

BSP方法的资源识别过程是按资源生命周期的4个阶段来划分的，下列哪个过程属于回收或分配阶段

A．财政计划

B．应收款项

C．付账

D．普通会计