It was lack of effort , not of money , _______resulted in their failure.   [ ]

A. as          

B. which        

C. that        

D. what

报表金额是否与总账和明细账的金额相符是会计记录核对的哪种核对（）。

A.账表核对

B.实存数

C.总账

D.日记账的记录