事业单位财政直接支付方式下，年度终了，借记"财政应返还额度-财政直接支付"科目，贷记"财政补助收入"科目；下年初，作相反会计分录。（）

Let's learn to use the problem we are facing（）a stepping-stone to future success.

A. to

B. for

C. as

D. by