(2009湖南娄底重点高中联考)It is the test system，       the teachers，that is to blame for the heavy burden of middle school students nowadays。

A．other than

B．rather than

C．more than

D．or rather

以下属于预算编制依据的有（）

A、武警消防部队财务规章制度

B、党委决策意图

C、预算编制指导思想

D、年度工作任务E、经费供应标准、实力