【单选题】Put the following into Chinese. "collect payment "

A、过剩现金

B、预付押金

C、获得现金

D、期初现金余额

A、做财务记录

B、财务记录

C、财务健康

D、应付账款

A、短期债务

B、优先股权益

C、厂房和设备

D、以上都不对。

A、应付销售税

B、应付账

C、应收账

D、应付银行贷款

A、市盈率

B、每股盈利

C、存货周转期

D、存货周转率

A、结账后试算平衡

B、转回分录

C、过账

D、试算平衡表

A、total expens

B、total sales

C、total revenue

D、net sales

Directions: Translate the following text into Chinese.

The writers' conference is a peculiarly American institution, combining an ethic of self-reliance and self-improvement with the sunny conviction that all things worth having can be bought or taught. Writers' conferences, like the M. F.A. programs and other writing courses that have spread in American universities since the middle of the 20th century —there are now upwards of two hundred and fifty of them —are predicated on the principle that the ability to write does not depend solely upon God-given talent but can be acquired. The price of a Bread Loaf education is eighteen hundred dollars for tuition and room and board, though about a third of the students receive scholarships. The most celebrated writers' program in the country, the Iowa Writers' Workshop, established the industry's ruling metaphor, which is that writing is something like wood-working: you put on your apron, roll up your sleeves, and practice your craft. Iowa has also helped popularize an unfortunate neologism, "workshop" as a transitive verb, the use of which is endemic to a place like Bread Loaf (for example, the sentence "My writers' group workshopped the hell out of this poem, but I still have to resolve some enjambment issues".)

A、我们永远都不应忘记这样一个事实，即会计是向使用者提供经济信息的，所以会计本身也是一种服务。

B、我们永远都不应忘记这样一个事实，即会计是向信息使用者提供经济信息的，所以会计本身也是一种服务。

C、我们永远都不应忘记这样一个事实，即会计是向信息使用者提供经济信息的，本身也是一种服务。

D、以上答案都不对。