新旧账有关账户之间转记余额，必须编制原始凭证和记账凭证。()

A. prove the polyphenol in red wine can prevent illness and promote longevity
B. demonstrate a program has paid attention to the value of red wine long before
C. state Americans have an obsessive interest in red wine"s benefit
D. explain the reason for Americans" fixation for red wine"s function