Declaration documents, import and export documents, contracts and other data directly related to import and export transactions shall be retained for ______ effective from the date of release of import and export goods.

A. one year
B. two years
C. three years
D. four years

编制利润表主要是依据（）。

A、资产、负债及所有者类各账户的本期发生额

B、损益类各账户的期末余额

C、损益类各账户的本期发生额

D、资产、负债及所有者权益类各账户的期末余额