I’ve become good friend with several of the student in my school _______I meet in the English speech contest last year.

A．who

B．where

C．when

D．which

以现金资产和非现金资产清偿某项债务的，债务人应将扣除现金后的重组债务的账面价值与转让的非现金资产账面价值和相关税费之和的差额，确认（）。

A.资本公积

B.管理费用

C.盈余公积

D.营业外支出

E.财务费用