One reason Crystal has become so famous is that he is very quick thinking, and is often able to  _____ new jokes about the people and things around him.

A．come up with

B．come across

C．come up

D．come to

消费税的纳税人采取预收货款结算方式的，其纳税义务发牛时间为销售合同规定的收款日期的当天。( )