根据《会计法》的规定，下列人员中，( )对财务报告的真实性、完整性负主要责任。

A．单位负责人

B．出纳人员

C．记账人员

D．稽核人员

We were about to go out for a walk ______ it began to rain.

A．while

B．before

C．as

D．when