Acting is such an over-crowded profession that the only advice that should be given to a young person thinking of going on the stage is "Don’’t!". But it is useless to try to discourage someone who feels that he must act, though the chances of his becoming famous are slim. The normal way to begin is to go to a drama school. Usually only students who show promise and talent are accepted, and the course lasts two years. Then the young actor or actress takes up work with a repertory company, usually as an assistant stage manager. This means doing everything that there is to do in the theatre: painting scenery, looking after the furniture, taking care of the costumes, and even acting in very small parts. It is very hard work indeed. The hours are long and the salary is tiny. But young actors with the stage in their blood are happy, waiting for the chances of working with a better company, or perhaps in films or television.Of course, some people have unusual chances which lead to fame and success without this long and dull training. Connie Pratt, for example, was just an ordinary girl working in a bicycle factory. A film producer happened to catch sight of her one morning waiting at a bus stop, as he drove past in his big car. He told the driver to stop, and he got out to speak to the girl. He asked her if she would like to go to the film studio to do a test, and at first she thought he was joking. Then she got angry and said she would call the police. It took the producer twenty minutes to tell Connie that he was serious. Then an appointment was made for her to go to the studio the next day. The test was successful. They gave her some necessary lessons and within a few weeks she was playing the leading part opposite one of the most famous actors of the day. Of course, she was given a more dramatic name, which is now world-famous. But chances like this happen once in a blue moon!

The phrase "once in a blue moon" in last line refers to________.

A．all at once

B．once for a long time

C．once in a while

D．once and for all

华宇公司2009年1月1日自行建造仓库一座，购入为工程准备的各种物资100000元，支付的增值税额为17000元，实际领用工程物资105300元，剩余物资转作企业生产用原材料(假设增值税进项税额可以抵扣，增值税税率为17%)；另外还领用了企业生产用的原材料一批，实际成本为15000元，其增值税为2550元；分配工程人员工资25000元，企业辅助生产车间为工程提供有关劳务支出5000元，工程在2009年6月30日完工并交付使用，预计使用年限为5年，假设预计净残值为550元。企业要在双倍余额递减法和年数总和法两种方法中选择一种作为企业计提折旧的方法，由企业会计入员决策后选择。
要求：
(1)计算工程完工交付使用时固定资产的入账价值；
(2)编制固定资产购建及完工的相关会计分录；
(3)代企业会计入员计算2009年两种方法下的折旧金额。(结果保留两位小数)