Roger had just walked into his office and that was when he was told that his plan had finally been approved. Which of the following can be instead of the underlined(划线的) part to make the sentence better.

A．and then they told him

B．when it was learned by him

C．and then he learned

D．when he learned

长期股权投资采用权益法核算时，初始投资成本大于应享有被投资单位可辨认净资产公允价值份额之间的差额，正确的会计处理是( )。

A．计入投资收益

B．冲减资本公积

C．不调整初始投资成本

D．计入营业外支出