Many trees ________ along the streets every year. So the air is very fresh now.

A．plant

B．are planted

C．planted

D．were planted

下列各项中，构成应收账款入账价值的是( )。

A．销售商品的价款

B．增值税销项税额

C．代购买方垫付的包装费

D．代购买方垫付的运杂费