––Who would you rather _____ your graduation ceremony tomorrow, your parents or friends?

––All of them.

A．will have attended

B．have attended

C．attended

D．to attend

下列各项中，构成应收账款入账价值的是()。

A．销售商品的价款

B．增值税销项税额

C．代购买方垫付的包装费

D．代购买方垫付的运杂费