The (1) is a general description of the architecture of a workflow management system used by the WFMC, in which the main components and the associated interfaces are summarized. The workflow enactment service is the heart of a workflow system which consists of several (2) . In a workflow system, a process is specified using the process definition tool. Usually, processes are defined in terms of a (3) , which consists of (4) indicated using a circle, and (5) shown as a rectangle. These two components can be linked by means of a directed arc.

3（）

A．PERT diagram

B．Network Diagram

C．Petri Net

D．Gantt chart

一家公司将一块土地捐赠给城市来建设公园。取得土地时的成本为75000美元，而捐赠时的市价为200000美元。对于土地所做的该项处理，应做的日记账分录为（）。

A.捐赠费用75000

土地75000

B.捐赠费用200000

土地75000

投入资本-土地捐赠125000

C.捐赠费用200000

土地75000

土地处置收益125000

D.捐赠费用200000

土地75000

留存收益125000