新开立的财政零余额账户，应在（）二级科目下核算。
A.0300
B.0302
C.0304
D.0310
参考答案：D
He was watching TV. _____, his wife was cooking.[ ]
A. while
B. when
C. at the time
D. at the same time
简述电压与电位的关系。
