The farm as well as its neighboring hills which we once spent so

much time ______ on a new look as recently as last year. [ ]

A. on has taken

B. has taken

C. on having taken

D. having taken

（）是指每次收入、发出材料时，都根据有关收发材料的原始凭证将材料收入和发出的数量逐笔记入材料明细账.随时计算材料消耗数量和结存数量。

A.实地盘存制

B.永续盘存制

C.平均库存法

D.最小消耗法