Mr. Smith ________ his pupils how to prepare for the test since 8 am, but no one listens to him.

A．has told　

B．is telling

C．has been telling　

D．will have told

下列属于资产的是（ ）

A．待转资产价值

B．为职工代垫的医药费

C．未分配的利润

D．结转已销售产品的成本