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【单选题】

Mauritius (毛里求斯), an island lying off the southeast of Africa in the Indian Ocean, which is rich in history, natural beauty and culture, has been a popular destination (目的地) for the world’s tourists for many years.
The island has passed through the controlling hands of a number of European powers, including the Dutch, French and British. In 1968, Mauritius won its independence (独立).
At present, over half the population of Mauritius is Hindu and another fifth is Muslim. Both groups are descendants (后裔) of workers brought to the island from India by the British. Some Chinese were also brought over to work. There are also descendants of African slaves and Franco-Mauritians, the first settlers of the island.
One of the best things about the island is the food. There is a mouth-watering mix of European, Chinese and Indian flavors (风味) and seafood is very popular.
A typical (典型的) Mauritian dinner might have Indian chicken curry (咖喱), Chinese pork, British beef and French-style vegetables. Boiled rice is served with just about everything. All that is washed down with a plentiful supply of local beer.
The pleasant tropical climate (热带气候) provides the perfect setting to enjoy everything. The sea is full of colorful life. This makes Mauritius a wonderful place for swimming and diving. The large number of interesting fish means it is also an exciting place for those who like to go fishing. The underlined word "this" in the last paragraph refers to ______.

A.
pleasant tropical climate
B.
the sea with colorful life
C.
beautiful scenery (风景)
D.
the delicious food
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【多选题】下列单位,按规定应设置独立的会计机构()。

A.
企业化管理的事业单位
B.
大中型企业
C.
小规模企业
D.
会计业务较多的行政单位
E.
会计业务较少的企业