–There        great changes in Nanjing in the past few years.

–I agree. And some more lines of the underground will be in service this year.

A．will be

B．are

C．were

D．have been

BSP的过程分类，按其生命周期四个阶段划分，下面哪个过程属于需求阶段

A．财政计划

B．应收款项

C．付账

D．普通会计