The real-name policy for train tickets has been applied to all trains since January1,2012 in China,        will make it easy for people to get tickets

A．which

B．when

C．what

D．where

某企业采用托收承付结算方式销售商品一批，开出的增值税专用发票注明商品价款200000元，增值税额34000元，商品已发出。 要求：写出商品发出，确认收入的会计分录。