“存出分保准备金”科目反映存出分保准备金的发生和收回情况，该科目属于（ ）科目。

A．资产类

B．负债类

C．收入类

D．费用类

_______ makes a scientific achievement important?

A．It is what that

B．Is it that what

C．What is it that

D．What it is that