阅读下面保健医生Mr.Black的保健建议，根据所提供的信息，完成下面表格。

Fried food—dangerous food Number One. Try notto eat fried food， because it can add the danger of cancer.

Sugar—public enemy Number One.Do not eat sugar,or foods including sugar,like sweets,biscuits,and cakes.

Brown is better than white.Do not eat white bread or rice.Eat wholemeal (全麦的) bread and brown rice.

Vegetables, any day, any time.Eat as many vegetables as you like, but don't eat potatoes, carrots, sweet corns or peas too much.

Fruit—but always first.Always eat fruit before a meal, if possible 15 minutes before eating anything else.The only kind of fruit you should eat after a meal is strawberries.Drinking fresh fruit juice is also good for health.

Breakfast is the king.Have a big breakfast, with fruit juice, milk and wholemeal bread.You can eat as much bread as you like， but only at breakfast, never at lunch or dinner.You can drink coffee, but don't drink too much.

Goodbye to big dinners.Dinner should be the lightest of the three meals.And try to have it as early as possible, not at nine o'clock at night.

Information Card

将持有至到期投资重分类为可供出售金融资产的，应在重分类日按其公允价值，借记“可供出售金融资产”科目，按其账面余额，贷记“持有至到期投资”科目，按其差额，贷记或借记( )科目。

A．资本公积

B．投资收益

C．营业外收入

D．资产减值损失