Disney is an amusement park            you can find all the normal attractions and Disney characters. [ ]

A. which

B. that

C. there

D. in which

随同产品出售单独计价的包装物，应在领用月份按其成本借记( )科目。

A．包装物

B．营业费用

C．管理费用

D．其他业务支出