[单选题]（ ）运输主要适宜于大宗货物的长途运输。
A.铁路和公路
B.铁路和水路
C.管道运输
D.公路和水路

注册会计师使用非统计抽样方法对ABC公司 2009年12月31日应收账款进行计价测试。ABC公司2009年12月31日应收账款账面价值为 3000000，由2000个项目组成。假定注册会计师确定的应收账款可容忍错报为100000元，由于评估的重大错报风险水平为“高”，而且由于注册会计师没有计划实施其他实质性程序以实现相同的目标，其他实质性程序未能发现重大错报的风险为“中”，保证系数为2.0。
要求：

Text 3
Kim says he came up with the idea five years ago while on a business trip to Japan, where he learned of a brand of socks that retained their freshness even after many days of unwashed wear and tear. Tiny sticks of sliver with germ-killing chemicals were woven into the fabric. When he got back to Seoul, Kim applied the principle to washing machines.
According to the Korea Testing & Research Industry, Samsung’s device kills 99.9% of germs. Kim says garments stay germ-free for up to a month after being laundered. The Ag+ Nano device went on sale in March 2003 and costs around $1,150; the revolutionary technology is also being used in Samsung’s refrigerators and air conditioners.
No wonder: consumers seem to a little sliver in their spin cycles. Since Samsung’s nano-armed products were first launched, they have brought in an estimated $779 million in revenue. Overall, nanotech has been one of science’s fastest-growing fields
A. one wash-load is much larger than before
B. the clean-up is done with an additional benefit
C. cleaning powder is no longer necessary
D. a lot of water could be saved