China’s medical reform during the 12th Five-Year plan period will ______ the practice of giving doctors and nurses’ pay through the sale of medicines.

A．keep away from

B．take away from

C．do away with

D．get away with

某企业于1997年9月1日发行四年期企业债券5000万元，实际收到发行价款5800万元。该债券票面年利率为12%，到期一次还本付息，债券溢价采用直线法摊销。1998年该企业对于该债券应确认的财务费用为( )万元。

A．800

B．600

C．400

D．200