注册会计师采用函证程序最能够证明下列项目相关认定的是（）。

A．应付账款的完整性认证

B．应收账款的存在认定

C．固定资产的存在认定

D．主营业务成本的计价认定

— Do you know that woman in blue?

— Of course. She is kind and always ____ beautiful smiles on her face.

A．having on

B．wears

C．putting on

D．dresses