第二节：语法填空 (共10小题；每小题1分，满分10分)

Childhood is a time ­­（41） there are few responsibilities to make life difficult. If a child has good parents, he is fed, looked after and loved, whatever he may do. (42) is impossible that he will ever again in his life (43) (give) so much without having to do anything in return. But a child has his pains; he is not so free to do (44) he wishes to; he is continually being told not to do something, or being punished for what he has done wrong.

When the child has become a young man and this young man starts to earn his own living, he can no longer expect (45) to pay for his food, his clothes, and his room, but has to work on his own if he wants to live (46) (comfort). If he spends most of his time (47) (play) about in the way that he used to as a child, he will go (48) (hunger). If, (49), he works hard, keeps out of trouble and has good health, he can have the great happiness of building up for himself his own position in (50) (social).

某商品批发企业2000年末“本年利润”账户贷方余额为20万元，申报缴纳企业所得税6.6万元。税务机关于2001年5月对该企业进行所得税检查时发现下列情况：
(1)将本年银行存款利息收入5000元记入职工福利费中，账务处理为：
借：银行存款 5000
贷：应付福利费 5000
(2) 支付在建工程借款利息3万元，账务处理为：
借：财务费 30000
贷：银行存款 30000
(3) 全年商品销售净额为300万元，企业申报时，列支业务招待费金额为2.5万元。
根据上述资料回答下列问题：

第二笔业务正确的调账分录为( )。

A．借：在建工程 30000 贷：以前年度损益调整 30000

B．借：在建工程 30000 贷：财务费用 30000

C．借：财务费用 30000 贷：在建工程 30000

D．借：财务费用 30000 贷：以前年度损益调整 30000