[单选题]下列选项中属于近代会计史中的两个里程碑的是（)。 Which one of the following items could be considered as the two milestones in the modern accounting history ?().
A.生产活动中出现了剩余产品和会计萌芽阶段的产生The emergence of surplus products and accounting embryonic stage in production activities
B.帕乔利复式簿记著作的出版和会计职业的出现The publication of Pacioli’s double-entry bookkeeping and the emergence of the accounting profession
C.首次出现“会计”二字构词连用和设置了“司会”官职For the first time, the word “accounting” was used in conjunction and the establishment of official position of “Si Hui “
D.会计学基础理论的创立和会计理论与方法的逐渐分化Establishment of basic accounting theory and gradual differentiation of accounting theory and method