—Jim，would you like to take tomorrow's driving test?

— ______.

A．Yes，with pleasure

B．Yes，I would

C．No，I can't come

D．Sure，it's my pleasure.

处置长期股权投资时，所收到的处置收入与长期股权投资账面价值的差额，应在股权转让日确认为投资损益。( )