应收账款采用总价法核算情况下购货方享受的现金折扣和采用净价法核算情况下购货方放弃的现金折扣，均通过财务费用核算。

— I ____ to your birthday party last Sunday.

— Unfortunately, you were out on business.

A．had come

B．came

C．would come

D．would have come