—Hello ! Is that Mr Jiang?  

—No, he           Guiyang. He will be back in more than two weeks.[ ]

A. goes                

B. went  

C. has gone to          

D. has been to

在计划阶段，注册会计师需要确定的重要性水平包括( )。

A．期后事项

B．或有损失

C．会计报表

D．账户余额