一Is your brother interested in art?

一Yes, he often ________ a lot of time ________．

A．takes；painting

B．spends；painting

C．costs，to paint

D．spends；to paint

评价过去的经营业绩、衡量现在的财务状况是财务报表分析的( )。

A．要求
B．目的
C．程序
D．影响因素