根据括号里所给的汉语写出英语单词。

1. My sister ________(有) a small mouth, but I have a wide one.

2. His _________(脚)are big, but mine are small.

3. Whose pen is this? It's ______(她的).

4. I have a _________(黄色) coat.

5. What color is your _______(衬衣)? It's white.

下列有关会计处理的表述中，正确的是( )。

A．行政划拨的土地应作为无形资产核算

B．出租的土地使用权应作为无形资产核算

C．投资者投入的土地使用权应作为固定资产核算

D．以缴纳土地出让金方式取得的土地使用权应作为无形资产核算