All of the following violate Standard Ⅰ(C), Misrepresentation, EXCEPT:（）

A. copying a proprietary computerized spreadsheet without seeking authorization from their creators.

B. presenting factual information published by recognized statistical reporting services without acknowledgment.

C. using excerpts from reports prepared by others with minor word changes without acknowledgment.

会计分录题：12月31日：经汇总计算本月分配工资如下：制造A产品生产工人工资20000元，制造B产品生产工人工资10000元，车间管理人员工资4000元，厂部管理人员工资6000元。