By the time you have completed the essential training, you ________ exposed to virtually every new feature of the course . [ ]

A. will have been

B. are

C. have been  

D. will be

某施工企业月中向当地税务部门支付100万元的税费，则这100万元应计入财务计划现金流量表中的（）。

A.经营活动净现金流量

B.投资活动净现金流量

C.筹资活动净现金流量

D.营业收入