短文改错　（每小题1分，满分10分）

We are now living in an information world that TV, cell phones and the Web are wide used. It seems that many people can not enjoy them without them. However, if I had to give up one of them, I will turn off the TV rather than switch off my cell phone and cut off the Internet. I could do without TV because few show take my fancy and there’re too many commercials. Besides, most programs on the TV are also available elsewhere. As for cell phones and the Web, they are more necessarily to me. I need a cell phone to keep touch with my friends and family, and almost all information can be gather on the Internet.

行政单位接受委托人指定受赠人的转赠物资，应当通过（）科目核算。

A、存货

B、资产

C、受托代理资产

D、其他应收款