下列各项中，体现实质重于形式要求的有()

A.将融资租赁的固定资产作为自有固定资产入账

B.合并会计报表的编制

C.关联方关系的判断

D.对周转材料的摊销采用一次摊销法

E.售后回购

—What you can do is _____ more English if you want to learn English well.

—You mean _____ more English is useful to me? [ ]

A. practicing, practice

B. to practice, practicing

C. practicing, practicing

D. to practicing, practice