An analyst does research about the accrual method. Which of the following is most likely to record warranty expense for products a company sells in the period of the sale under to the matching principle（）

A. Warranty expense is accrued only.

B. Warranty expense is estimated only.

C. Warranty expense is both accrued and estimated.

关于商业汇票的贴现，下列说法正确的有（）。

A、贴现的利率可由贴现行（社）根据资金管理部门公布的贴现最低利率及行内票据转让利率结合本地实际情况确定，但最高不能超过现行的贷款利率。

B、贴现银行在办理贴现时，应审查汇票的真实性，并向承兑银行查询。接到承兑银行查复无误后，方可办理贴现。

C、商业汇票贴现的期限，最长不超过六个月。

D、贴现息的计算方法是：贴现利息=贴现金额x贴现率x贴现期限，承兑人在异地的，贴现的期限以及贴现利息的计算应另加3天的划款日期。