The boy ________ on the playground _______ to me that he _______ my coat on the grass.

A．lay, lying, had laid

B．lied, laying , had laid

C．laid, lay, had lain

D．lay, lied, has laid

在科目汇总表账务处理程序下，所有记账凭证中的科目对应关系必须是( )

A．一个借方科目与几个贷方科目相对应

B．一个借方科目与一个贷方科目相对应

C．几个借方科目与一个贷方科目相对应

D．几个借方科目与几个贷方科目相对应