We often have to stay up for our study though we___ to have enough sleep.

A．told

B．have told

C．are told

D．are telling

对企业所得税费用分析主要包括（）项目。

A.工效挂钩企业工资发放

B.股权投资损失

C.无形资产和递延资产摊销

D.技术开发费加计扣除