All of the following statements are tree except ______.
A. there are several ways in which a bank may take security for an advance, they include charge, lien, mortgage and pledge
B. there are several ways in which a hank may take security tbr an advance, they include hypothecation, lien, mortgage and pledge
C. there are several ways in which a bank may take security for an advance, they include charge, lien, mortgage and pawn
D. There are several ways in which a bank may take security for an advance, they include charge, lien,mortgage and credit
生产经营规模小又确无建账能力的纳税人，聘请经批准从事会计代理记账业务的专业机构或经税务机关认可的财会人员有实际困难的，经( )批准，可以按照税务机关的规定，建立收支凭证粘贴簿，进货销货登记簿或税控装置。
A. 县级以上税务机关
B. 设区的市级以上税务机关
C. 省级税务机关
D. 县级税务机关
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