甲公司为境内注册的公司，其控股80%的乙公司注册地为英国伦敦。甲公司生产产品的30%销售给乙公司，由乙公司在英国销售;同时，甲公司生产所需原材料的30%自乙公司采购。甲公司以人民币作为记账本位币，出口产品和进口原材料均以英镑结算。乙公司除了销售甲公司的产品以及向甲公司出售原材料外，在英国建有独立的生产基地，其生产的产品全部在英国销售，生产所需原材料在英国采购。
2011年3月31日，根据甲公司的战略安排，乙公司销售产品、采购原材料开始以欧元结算，2011年4月1日，乙公司变更记账本位币。要求：根据上述资料，不考虑其他因素，回答以下问题。
乙公司在选择记账本位币时，下列各项中应当考虑的主要因素是()。
A、纳税使用的货币
B、母公司的记账本位币
C、注册地使用的法定货币
D、主要影响商品销售价格以及生产商品所需人工、材料和其他费用的货币
参考答案：D
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| This story happened in a small mountain village. One day there was an earthquake (地震). Nothing was destroyed and 1 was hurt. But a huge rock fell from a nearby mountain and stopped in the middle of the road. When the earthquake 2 , many people came to the road and saw the huge rock. Some of the strongest men tried to lift the rock 3 the road. But they couldn't move it. They tried to push it but failed. They tried to 4 it with ropes but nothing worked. "Well," they all agreed, "There's nothing we can do about it. We'll have to change the 5 ." At this time a boy of 12 years old said, "I think I can help you to move the rock." "You?" they shouted, "What are you talking about?" The men all 6 at the boy. The next morning some people came into the street. One of them shouted, "The rock is 7 !" More people ran out to see. It was true. The rock wasn't in the road any more. It wasn't 8 near the road. "This is 9 ," they said, "Where did it go?" The boy stood in the street, 10 , "I told you I could move it last night." The boy walked over to where the 11 had been and uncovered some earth. "I buried (埋) it," he said. The people looked 12 . "You see," he said, "I dug a deep hole next to the rock and I dug a small incline (斜坡) up to the rock and the rock 13 down into the hole by itself. I covered it with earth." The crowds shouted, "What a 14 boy!" And some of them said, "Why haven't we thought of this good 15 ?"
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