— Is there a department store around ________ I can get a birthday present for my brother?

— Yes, just across the street.[ ]

A. which  

B. where

C. on which  

D. that

在账户结构中，“本期增加发生额”的登记位置有（）。

A.资产类账户的借方

B.负债类账户的贷方

C.所有者权益类账户的借方

D.收入类账户的贷方