根据内部控制相关要求，下列各项中不能由销售部门承担的职责有______。

A．处理客户订单

B．批准赊销信用

C．签订销售合同

D．记录营业收入明细账

E．收取销售货款

—Who's that girl___________a red hat?

—I don't know. You can go and ask her.[ ]

A. on              

B. with          

C. of              

D. in