Read and judge the sentences. (读短文，判断下列每个句子是否正确)

     This is a beautiful forest (森林) and it is very big，too. There are many tall trees in the forest. Lucy

and Joyce are in the forest now. They can see two birds and two turtles(乌龟). The big bird is a

peacock. It is beautiful. The small bird is very lovely. The old turtle has a stick in his hand and the young

turtle has a short tail. Lucy and Joyce are very happy.

( ) 1. The forest is beautiful and big. 

( )2. There are two big birds in the forest.

(     )3. The old turtle has a stick in his hand.

(     )4. The big bird is a peacock.

(     )5. Lucy and Joyce are very happy in the forest.

为了更加真实、公允地反映特定会计期间的财务状况和经营成果，《企业会计准则——基本准则》明确规定，企业在会计确认、计量和报告中应当以( )为基础。

A．收付实现制
B．权责发生制
C．持续经营
D．历史成本