单项选择题

导游需要在导游证有效期届满后继续执业的，应当在有效期限届满前（）提出申请
A、3个月内
B、4个月内
C、5个月内
D、6个月内

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《新时代创新创业指南》是一门侧重培养大学生（），提升创业意识和创业能力的职业素养通识课。
A、创新精神和创业思维
B、创业精神和创业爱好
C、创业思维和创业爱好
D、创业思维和创业兴趣

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The following information is available for Crandall Company before closing the accounts. What will be the amount in the Income Summary account that should be closed to Crandall, Capital?
J. Bones, Capital 112,000
J. Bones, Withdrawals 32,000
Fees earned 187,000
Depreciation Expense - Equipment 12,000
Wages expense 71,400
Interest expense 3,300
Insurance expense 11,700
Rent expense 24,200
A、64,400.
C、32,400.
E、$42,400.