Mass deaths of birds were not unheard of, but they normally happened unnoticed at sea or in rural areas away from towns. Many birds are weak and die in winter _______ food is scarce.

A．which

B．what

C．when

D．how

企业董事会或类似机构通过的利润分配方案中拟分配的现金股利或利润应确认为负债，同时应在附注中披露。( )