―Lots of trees and flowers     on both sides of Huanshan Road last year.

―Oh, that’s beautiful.[ ]

A. are planted    

B. were planting    

C. were planted    

D. have planted

企业一般性债务重组，相关交易应按以下（）规定处理

A.以非货币资产清偿债务，应当分解为转让相关非货币性资产、按非货币性资产公允价值清偿债务两项业务，确认相关资产的所得或损失

B.发生债权转股权的，应当分解为债务清偿和股权投资两项业务，确认有关债务清偿所得或损失

C.债务人应当按照支付的债务清偿额低于债务计税基础的差额，确认债务重组所得；债权人应当按照收到的债务清偿额低于债权计税基础的差额，确认债务重组损失

D.债务人的相关所得税纳税事项原则上保持不变