下装弊病的产生与人体的骨骼、肌肉相关的（）等的正确位置的把握有直接关系。

A.髋部

B.腰部

C.臀部

D.腹部

E.裆部

As the initial step in converting business transactions into financial information, which of the following is useful obtaining detailed information regarding a particular transaction

A. Trial balance.
B. General ledger.
C. Journal entry.