The lady insisted that the young man ____her wallet and____to the police station at once.

A．had stolen; be sent

B．should steal; sent

C．has stolen; sending

D．steal; had been sent

福建省财政厅拨付给A联社的风险调节资金，属于偿还性的，A联社作为（）管理。

A、资产

B、负债

C、成本

D、所有者权益