He looked under ______ table and found ______ pen he lost the day before yesterday. [ ]

A. the; a

B. the; the

C. /; the

D. the; /

企业在进行成本核算时，必须按费用的受益期限确定其归属期，这是成本核算的( )原则。

A．合法性

B．一致性

C．重要性

D．权责发生制