某增值税一般纳税人以托收承付的方式将自己生产的产品一批销售给某百货商场，在产品发出并办妥托收手续后，按照销售总额开具于增值税专用发票，但由于货款尚未收到，因此，其销售金额没有按规定计入销售账户核算，计算缴纳增值税，则按照有关规定，该企业的行为属于( )。

A．偷税行为
B．逃税行为
C．骗税行为
D．正常行为

AS SOON AS I HAVE FURTHER INFORMATION I WILL MAKE ANOTHER ANNOUNCEMENT. I ASK YOU KINDLY TO REMAIN CALM. THERE IS NO DANGER AT THIS TIME. These words are likely from（）.

A.the captain of a vessel in distress

B.representative of ship owners

C.an officer from port authorities

D.the pilot of a vessel entering a port in foreign country