在对M公司2009年的财务报表进行审计的过程中，L注册会计师负责有关货币资金的审计。在审计过程中遇到以下问题，请代为作出正确的专业判断。

下列描述中，属于银行存款函证的内容有( )。

A．银行贷款余额

B．各银行存款账户余额

C．银行贷款担保或抵押情况

D．各银行存款户性质

At a basic level,cloud computing is simply a means of delivering ITresources as ____(71)___.Almost all IT resources can be belivered as a cloud service:applications,compute power,storage capacity,networking,programming tools,even communication services and collaboration ____(72)____. Cloud computing began as large-scale Internet service providers such as Google,Amazon,and others built out their infrastructure.Anarchitecture emerged:massively scaled,____(73)____ distributed system resources,abstracted as virtual IT services and managed as continuously configured,pooled resources.In this architecture,the data is mostly resident on ___(74)___ "somewhere on the Internet" and the application runs on both the "cloud servers" and the user’s browser. Both clouds and grids are built to scale horizontally very efficiently.Both are built to withstand failures of ___(75)___ elements or nodes.Both are charged on a per-use basis.But while grids typically process batch jobs,with a defined start and end point,cloud services can be continuous.What’s more,clouds expand the types of resources available - file storage,databases,and Web services - and extend the applicability to Web and enterprise applications.

（71）处填（）。

A．hardware

B．computers

C．services

D．software