法人透支账户如需通兑透支，需经二级分（支）行（）部门审批。
A.资金结算部
B.财会部
C.营运部
D.信贷（营销）部门
参考答案：D
This is one of the best films ___________ .
A．that have been shown this year
B．that have shown
C．that has been shown this year
D．that you talked
“普特尼辩论”
