You can use a large plastic bottle,      cut off, as a pot to grow flowers in.

A．the top is

B．with its top

C．whose top

D．the top of which

根据《人民币银行结算账户管理办法》规定，银行对一年未发生收付活动且未开欠开户银行债务的单位结算账户，应通知单位自发出通知之日起30日办理销户手续，逾期视同自愿销户，未划转款项作为银行营业外收入处理。（ ）