[c-prog] menu for dialog window

[wy737]

Hi, friend.
Any one know how to create menu shortcut in vc++ ?

I used accelerator like below:

IDR_MAINFRAME ACCELERATORS
BEGIN
    "X",            ID_FILE_EXIT,           VIRTKEY, CONTROL
END

and add some for my menu like this:
"E&eit\tCtrl + x"

but doesn't work, even doesn't display underline ?
How come ? some things wrong ? help please!