关于会计科目的设置，下列说法正确的是( )。
A. 企业必须严格遵守《企业会计准则——应用指南》的规定设置科目，不得增加和减少，更不得合并和分拆
B. 企业必须使用全部的会计科目
C. 企业可以根据实际需要，按照自己的意愿和需要设置会计科目，只要按照国家规定的格式和项目编制财务报表即可
D. 企业在合法性的基础上，可以根据实际情况增设、分拆、合并会计科目
Mary was so angry ______.
A. that she could not speak
B. and she could not speak
C. so she could not speak
D. but she could not speak
If a man wears his trousers loosely, what we can learn about him
A. His focus of attention is attracted by other things.
B. He is a little cynical and has an aggressive personality.
C. He is possibly poverty-stricken.
D. He has a careless wife.
下列关于试算平衡法的说法，正确的是( )。
A. 漏记某项经济业务影响试算平衡
B. 包括发生额试算平衡法和余额试算平衡法
C. 试算平衡了，账户记录一定正确
D. 发生额试算平衡法理论的依据是会计等式
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