— Do you still remember the day when we went to the Great wall?

— I can't remember it well, but _____ it have been sometime last year? [ ]

A. would

B. must

C. could

D. should

下列可能会造成流动比率过高的情况有（）。

A.应收账款占用过多

B.难以如期偿还债务

C.企业的流动资产占用较多

D.在产品、产成品积压

E.企业偿还银行贷款