会计职业道德与会计法律制度的联系主要表现在______。

A．在作用上相互补充、相互依托

B．在内容上相互渗透、相互重叠

C．在地位上相互转化、相互吸收

D．在实施上相互作用，相互促进

—Excuse me, where is Johnson?

—He cannot go home, as his book is lying __________on his desk.

A．openly

B．opening

C．opened

D．open