— I'd love to go to the party with you tonight.

— Oh, I'm sorry, there         be a party because of the coming exam. [ ]

A. mustn't

B. needn't

C. can't

D. oughtn't

财产清查中发现某种材料盘亏时，在报经批准前应作会计分录为（）。

A.借：管理费用贷：待处理财产损溢

B.借：原材料贷：待处理财产损溢

C.借：待处理财产损溢贷：管理费用

D.借：待处理财产损溢贷：原材料