[单选题]依据《生产安全事故报告和调查处理条例》（国务院493号令）第二十五条规定：事故调查组履行以下职责：查明事故发生的经过、原因、人员伤亡情况及直接经济损失；（ ）；提出对事故责任者的处理建议；总结事故教训，提出防范和整改措施；提交事故调查报告。
A. 认定事故的性质和事故责任；
B. 处罚相关违章人员
C. 组织制定相应的事故事件培训计划
D. 分析事故事件原因

October 8, 2010
Dear Sirs,
Many thanks for your offer (报价) dated August 26th for leather shoes and for the illustrated catalogues you very kindly sent us.
We appreciate the high quality of your goods, but unfortunately we are not in a position to accept the offer on your terms. Your prices appear to be on rather high side and they will leave us little or no margin of profit. As you may know, this is an area in which the principal demand is for goods in the medium price range, and leather shoes of the same quality from some other suppliers are now available in this market at much lower prices than yours. Some suppliers even offer a special discount of as high as 20% on orders exceeding $15 000.
Much as we would like to do more business with you, it is rather difficult for us to accept the prices you offered. Unless you can reduce your prices by 10%, we will have no choice but to satisfy our requirements elsewhere.
It is highly apprec