A lot of trees ______ on the hill yesterday. [ ]

A. are planted

B. will be planted

C. have been planted

D. were planted

下列各项中，应计入其他业务成本的是( )。

A．固定资产盘亏净损失
B．向灾区捐赠的固定资产
C．经营租出无形资产的摊销额
D．由于收发计量导致的原材料盘亏净损失