It can be inferred from the passage that the tabula rasa view of Condillac (line 19) presented the brain as which of the following

A．(A) Immutable from the point of its creation

B．(B) Evolving from inherited trains to learned ones

C．(C) The seat of the soul

D．(D) Varying from individual to individual

E．(E) Initially free of attributes

下列关于现金收、付款程序的叙述正确的是（）。

A、现金收入必须先记账，后收款

B、现金付出必须先记账，后付款

C、现金收入必须先收款，后记账

D、现金付出必须先付款，后记账