In accounting for long-term construction contracts, the percentage-of-completion method is preferable to the completed contract method when: （）

A. the contracts are of a relatively short duration (less than one year).

B. lack of dependable cost estimates cause forecasts to be doubtful.

C. estimates of the costs to complete and the extent of progress toward completion are reasonably dependable.

下列各项中，有权对违反《会计法》行为实施处罚的机关是( )。

A．省级以上人民政府财政部门

B．市级以上人民政府财政部门

C．县级以下人民政府财政部门

D．各级财政部门