People cannot be morally responsible for things over which they have no control. Therefore, they should not be held morally responsible for any inevitable consequences of such things, either. Determining whether adults have any control over the treatment they are receiving can he difficult. Hence in some cases it can be difficult to know whether adults bear any moral responsibility for the way they are treated. Everyone, however sometimes acts in ways that are an inevitable consequence of treatment received as an infant, and infants clearly cannot control, and so are not morally responsible for, the treatment they receive.
Anyone making the claims above would be logically committed to which one of the following further claims

A．An infant should never be held morally responsible for an action that infant has performed.

B．There are certain commonly performed actions for which no one performing those actions should ever be held morally responsible.

C．Adults who claim that they have no control over the treatment they are receiving should often be held at least partially responsible for being so treated.

D．If a given action is within a certain person’s control that person should be held morally responsible for the consequences of that action.

E．(E) No adult should be held morally responsible for every action he or she performs.

科目汇总表账务处理程序的优点是( )。

A．减少登记总账的工作量

B．能够反映科目的对应关系

C．可以根据科目汇总表进行试算平衡

D．简明易懂