W: Are you still teaching at the junior high school
M: Not since June. My brother and I opened a restaurant as soon as he got out of the army.
Q: What do we learn about the man from the conversation().

A. He quit teaching in June.

B. He has left the army recently.

C. He opened a restaurant near the school.

D. He has taken over his brother’s business.

关于工资薪金和福利费的问题，下列说法不正确的是（）。

A、属于国有性质的企业，其工资薪金，不得超过政府有关部门给予的限定数额

B、作为计算职工福利费、职工教育经费和工会经费基数的“工资薪金”，包括企业为职工支付的养老保险费和住房公积金

C、福利费内容包括供暖补贴，职工防暑加温费、职工食堂经费补贴、职工交通补贴

D、企业发生的职工福利费，应该单独设置账册，进行准确核算