The retired teacher is said to have returned from the USA, where he ______ by some of his old students.

A．would be visited

B．visited

C．had been visited

D．have been visited

C注册会计师实施的下列程序中，属于实质性程序的是( )。

A．核对银行存款日记账的收入金额是否正确

B．检查付款的授权批准手续是否符合规定

C．抽取一定期间的银行存款日记账，检查其有无计算错误，并与银行存款总分类账核对

D．检查银行存单