Scientists have to work hard to keep________ with modern discoveries and developments. [ ]

A. company  

B. track 

C. touch  

D. pace

因自然灾害造成库存现金毁损时，经批准可以转入( )账户的借方。

A．“管理费用”
B．“待处理财产损溢”
C．“财务费用”
D．“营业外支出”