“应付账款”账户应按( )开设明细分类账。

A．供货单位名称

B．购货单位名称

C．商品种类

D．付款方式

There are strategies typically deal with threats or risk that may have negative impacts on project objectives if they occur, some other strategies are suggested to deal with risks with potentially positive impacts. （）is a risk response strategy that may be adopted for either threats or opportunities.

A.share

B.Mitigate

C.Transfer

D.Acceptance