下列关于存货会计处理的表述中，正确的有（）。

A．存货采购过程中发生的合理损耗计入存货采购成本

B．存货跌价准备通常应当按照单个存货项目计提，也可分类计提

C．债务人因债务重组转出存货时不结转已计提的相关存货跌价准备

D．发出原材料采用计划成本核算的应于资产负债表日调整为实际成本

My parents are always telling me to leave everything in the study_________.

A．as they were

B．as it was

C．like they were

D．like it was