对视同现金管理的票证发生损失的责任人除按规定赔偿外，可处以罚款。处罚和赔偿的款项开具税票，以预算科目（）缴入（）金库

A.“税务部门罚没收入”，中央

B.“税务部门罚没收入”，地方

C.“其他一般罚没收入”，中央

D.“其他一般罚没收入”，地方

Each boy and each girl as well as some teachers who ______ to participate the Marathon _______ required to be at the school gate at 2:30 pm..

A．are; is

B．are; are

C．is; are

D．is; is