下列项目中，事业单位会计区别于政府会计的不同之处有【】

A．可以采用权责发生制

B．具有五大会计要素

C．编制资产负债表

D．编制经营支出明细表

E．可以进行成本核算

The reason_______ his being late for school was______ he missed the train.

A．for because

B．why that

C．why because

D．for that