银行承兑汇票到期结算时，如承兑申请人无款或不足支付，承兑银行应将票款或不足部分转入核算的科目是（）。

A.暂付款科目

B.应解汇款科目

C.贴现科目

D.逾期贷款科目

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—They’re under the chair.

A．Where is your baseball?

B．Where are your baseball?

C．Where are your keys?

D．Where is your keys.?