What is the point the speaker is trying to make about technology development a. A mature technology requires less innovation. b. Technical evolution is close to maturation in certain fields. c. New types of energy are expected to mature in the near future. d. Nanomaterials or photonics and carbon nanotubes are environmentally friendly.

现金日记账和银行存款日记账，应有（）进行登记。

A．会计记账人员

B．会计主管人员

C．出纳人员

D．会计审核人员