The farmers       in the fields when it        to rain.[ ]

A. worked;was began

B. were working;began

C. were working;was beginning

D. worked;began

税务师可以代理的非涉税鉴证服务业务有（）。

A.涉税培训

B.代办税务登记

C.代为填报增值税申报表

D.代理建账记账

E.企业所得税税前弥补亏损的鉴证