We have ________ in your bill the cost of the teapot you broke just now.

A．increased

B．included

C．contained

D．charged

银行办理本票结算业务，代理付款行接到银行本票和进账单，办理兑付时的会计分录是（）

A.借：开出本票

贷：单位活期存款

B.借：单位活期存款

贷：清算资金往来

C.借：存放中央银行款项

贷：单位活期存款

D.借：单位活期存款

贷：存放中央银行款项