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在科目汇总表核算程序下，会计人员在编制科目汇总表时，将一笔结转完工产品的业务漏编，则导致下列（）情况发生。
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（B）For 21 years,Georges Bwelle watched his ill father traveling to hospitals,which could not offer him all necessary help.Jamef Bwelle suffered only a broken arm at first,but it finally developed into a hematoma.That would affect him for the rest of his life.Bwelle spent years taking his father to overcrowded hospitals.It was not easy.They would leave home at 5 a.m.and ran to the hospital to be the first.There were a lot of patients.Some people could die because they were waiting.The situation hasn’t changed much since Bwelle’s father died in 2002.In Cameroon,there is one doctor for every 5,000 people while in the United States there is one doctor for every 413 people.And even if they could see a doctor,many Cameroonians couldn’t afford it.When he saw his father and so many of his countrymen suffer,Bwelle decided to do something about it.He because a doctor himself.And he started an organization,ASCOVIME.It travels into the countryside on weekends to provide free medical care.Since 2008,he and his group of volunteers have helped nearly 32,000 people.Almost every Friday,his team jam into vans and travel to villages in need.In each trip they receive 500 people.Patients come on foot from 60 kilometers around the village for free treatment.The next morning,the team will do simple operations in a schoolhouse,town hall or home,and work into the early hours of Sunday morning.On Sunday,the team heads back to the city,tired but proud of their work.They know that their help can make a world of difference to those they help.For his devotion to his country and people,Georges Bwelle becomes one of the 2013 Heroes voted throughout the world. Jamef Bwelle’s broken arm developed into a serious illness probably because（）.
某企业对材料采用计划成本核算。2013年12月1日，结存材料的计划成本为400万元，材料成本差异贷方余额为6万元；本月入库材料的计划成本为2000万元，材料成本差异借方发生额为12万元；本月发出材料的计划成本为1600万元。该企业2013年12月31日结存材料的实际成本为（）万元。
凯撒（Caesar）密码是一种基于字符替换的对称式加密方法，它是通过对26个英文字母循环移位和替换来进行编码的。设待加密的消息为"UNIVERSITY"，密钥 k为5，试给出加密后的密文。
—OK,$500,but that is my last offer.—（）
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