企业购进原材料享受现金折扣优惠条件时，对已享受的现金折扣，应计入的会计科目是 （）。

A．原材料

B．财务费用

C．管理费用

D．生产成本

To make your own study plan is a good way to become a top student. After your plan  ______,

you should correct it from time to time, and then it will be more helpful.[ ]

A. comes out              

B. watches out            

C. finds out