More and more foreign students come to China to learn _____ Chinese. [ ]

A. a

B. an

C. the

D. /

X企业库存现金清查中，发现现金短缺300元，经查明属于出纳人员的责任，则应借记“其他应收款——出纳员”300元，贷记“待处理财产损溢”300元。