_______, I think, and the problem could be settled,

A．If you don’t doubt your efforts

B．So long as you keep up your spirits

C．Making great efforts

D．A bit more efforts

企业会计核算应当采用（　）确认收入和费用。

A．权责发生制

B．收付实现制

C．技术推算法

D．实地盘点法