依据新的《企业所得税法》，企业开发新技术、新产品、新工艺的研究开发费用以及企业购置用于环境保护、节能节水等专用设备的投资额，可以在计算应纳税所得额时加计扣除。 ( )

A Certificate of Inspection issued to a small passenger vessel describes（）.

A.the mimimum fire extinguishing equipment，lifejackets，survival and rescue craft she must carry

B.the name of the managing operator

C.any special conditions or restrictions on her operation

D.All the above