根据企业所得税法律制度的规定，下列收入中，属于企业所得税不征税收入的有（ 　）。
A、财政拨款
B、国债利息
C、物资及现金溢余
D、依法收取并纳入财政管理的政府性基金

A.人文条件和施工现场条件
B.自然条件和人工条件
C.自然条件和施工现场条件
D.地质条件和施工现场条件

A．would make learned responses when it saw the milk
B．would carry out learned movements when it had enough to drink
C．would continue the simple movements without being given milk
D．would turn its head to right or left when it had enough to drink