The government has had to      with the opposition party on the new regulation, which will come to effect next month.

A．negotiate

B．bargain

C．connect

D．associate

采用双倍余额递减法计算折旧时，其正常折旧率是（）。

A．各年相等

B．逐年提高

C．逐年降低

D．前几年提高，后几年降低