通常情况下，（ ）不在“待摊费用”科目核算。

A．预付财产保险费

B．预付报刊订阅费

C．一次性交纳较大金额的印花税

D．租入固定资产改良支出

The teacher asked the students ________.

A．what they were doing at that moment

B．what were they doing at that moment

C．how are they doing at that moment

D．what they are doing at that moment