《企业会计准则》规定，企业在编制年度财务会计报告前，应当全面清查资产、核实债务。 ( )

The equipment required to remove an on-deck oil spill on a barge transfering oil must either be arried on board or（）.

A.on a tug standing by

B.available by contract with the shore facility

C.kept at the shoreside hose connection during transfer

D.kept in a protected shoreside location readily accessible