客户持上海银行卡于ATM机具上办理本行借记卡转贷记卡业务，账务处理会计分录（）。

A、借：101-004；贷：403

B、借：21l-001；贷：101-004

C、借：101-004；贷：21l-001

D、借：211；贷：261-011

Due to a constantly (66) environment, a poor understanding of the user’s needs and preferences, as well as a (67) of willingness to modify (68) organizational structures and decision models, the full economic potential of Web Information Systems (WIS) has not been realized by now. The data object types of the (69) meta model, the Extended World Wide Web Design Technique (eW3DT), provide hypertext designers (70) a conceptual, user-centric framework and graphical notation for the construction of both, (71) and customized models, during the software development (72) of commercial WIS. A reference model as a normative concept represents an abstraction of a (73) company, its functional units, or its (Web) Information System and is intended to streamline the design and implementation of complex applications at (74) costs. As precondition for pursuing a partial globalization strategy, eW3DT (75) between technical and content-specific responsibilities for designing, implementing, and maintaining WIS.

（74）（）

A.general

B.common

C.typical

D.special