The manager says that the project is progressing smoothly,and that all construction work________by

the end of next month. [ ]

A. has been completed  

B. has completed

C. will have been completed  

D. will have completed

复式记账法是以资产与权益平衡关系作为记账基础，对发生的每一项经济业务，都以相等的金额，在任意的两个或两个以上账户中进行记录的一种记账方法。（）