In order to prevent people spreading rumours through the Internet, the government decided to place ______ on the freedom of spreading news on line.

A．orders

B．reservations

C．restrictions

D．scales

企业在转销已经确认的无法支付的应付账款时，应贷记的会计科目是( )。

A．其他业务收入

B．营业外收入

C．盈余公积

D．资本公积