A poet and artist ________ coming to speak to us about Chinese literature and painting tomorrow

afternoon. [ ]

A. is  

B. are

C. was  

D. were

以下哪项情况的个人结售汇业务应纳入个人结售汇管理信息系统。（）

A、境外个人在境内取得的经常项目合法人民币收入购汇

B、个人外币买卖

C、通过外汇结算账户发生的结汇、购汇

D、境内卡境外使用购汇还款