As there is less and less coal and oil, scientists are exploring new ways of making use of ______ energy, such as sunlight, wind and water for power and fuel.

A．primary

B．alternative

C．instant

D．unique

注册税务师代理制作涉税文书的基本程序有( )。

A．搜集整理原始资料

B．规范填写涉税文书

C．交由纳税人审验签收

D．按规定时限报送主管税务机关

E．交由税务师事务所所长审核