胃肠道手术，术前禁食的主要目的（）。

A.避免造成手术困难

B.避免术后腹胀

C.预防麻醉或手术中呕吐造成窒息

D.防止术后吻合口瘘

E.早期恢复胃肠蠕动

The form of receipt for any Customs duties collected for the delayed payment shall be prescribed by ______.

A. The Customs General Administration
B. The Customs Houses
C. The Tariff commission

D. The Ministry of Finance