. Going out for tea with friends  increasingly popular during the past twenty years.

A．becomes

B．became

C．has become

D．had becomeKey: C

财务会计核算的基本前提包括（）。

A.会计主体、持续经营、会计分期和货币计量

B.会计主体、收付实现制、持续经营和会计分期

C.收付实现制、会计要素、货币计量、会计分期

D.会计主体、会计要素、会计分期、持续经营