对收取的纳税保证金，必须由（）统一保管，并按照规定进行核算。
A.票证管理人员
B.征收人员
C.税收会计人员
D.稽查人员
参考答案：C
3.974保留一位小数约是______，0.543精确到0.01约是______．
— Were you in time for the lecture?
— If I ______ told earlier, I would have. [ ]
A. had been
B. was
C. were to be
D. should be
