Smith was overweight, so the doctor urged that not only _______ have less fat and meat,but also he _______.

A．should he; take exercise

B．must he; takes exercises

C．he can; does some exercises

D．he ought to; do some practice

企业对账过程中，出现企业银行存款日记账与银行对账单之间账面记录不一致，其原因可能是（）。

A.记账错误

B.不可能出现这种情况

C.舞弊行为

D.银行对账单错误

E.由于收付款结算凭证在企业与银行之间传递需要时间