Which of the following strategies is most likely to be considered good payables management（）

A. Paying trade invoices on the day they arrive.

B. Paying invoices on the last possible day to still get the supplier’s discount for early payment.

C. Taking trade discounts only if the firm’s annual return on short-term investments is less than the discount percentage.

Directions: Write an English composition in 120—150 words according to the instructions given below in Chinese．

使用手机发短信俗称“拇指文化”(Thumb Culture)，这种文化日益成为青年人热衷的一种交流方式，但有人也提出多用手机发短信(text message)会造成很多负面影响。

假设你学校举行了一场关于发短信优劣的辩论赛，请描述一下辩论赛的情况，阐明正方和反方的观点，并说明你支持哪一方，以及你的理由。