我国《会计法》规定，会计核算以人民币为记账本位币，业务收支以人民币以外的货币为主的单位，也必须以人民币作为记账本位币。（ ）

I love to go to the seaside in summer, which ________ good to lie in the sun or swim in the cool water.  [ ]

A. does

B. gets

C. feels

D. makes