----It took me ten years to build up my business, and it almost killed me.

----Well, you know what they say. ____________.

A．There is no smoke without fire

B．Practice makes perfect

C．All roads lead to Rome

D．No pains, no gains

下列关于未达账项进行做出处理时间，正确的是______。

A．编好银行存款余额调节表时

B．查明未达账项时

C．收到银行对账单时

D．实际收到有关结算凭证时