ABC会计师事务所承接了A公司(上市的企业集团公司)2011年度财务报表审计业务。甲注册会计师任项目合伙人，在审计的过程中，遇到了下列事项，请代为做出正确的专业判断。

甲注册会计师在对营业收入发生认定获取审计证据时，正确的测试方向是（）。

A．从财务报表到尚未记录的项目

B．从尚未记录的项目到财务报表

C．从会计记录到支持性证据

D．从支持性证据到会计记录

Many students do not like tostudy history(历史)．They say that there are (41) many names and dates to (42) ．But if we do not know about the (43) ，we can not understand the present well．For example，if we wish to know how men (44) to use fire，we have to know what men did (45) the past to travel at night or to keep themselves (46) in cold nights．Only a study of history will make US realize(意识到) (47) everything we do today is the result of what (48) people did in the past．

[A] others [B] other [C] another

As we (49) history，we learn many interesting (50) ．History helps US understand our present life better．