设置待摊费用、预提费用账户是以( )为基础。

A．谨慎性原则

B．重要性原则

C．权责发生制原则

D．配比原则

When crossing the magnetic equator the（）.

A.Flinders bar should be inverted

B.Heeling magnet should be inverted

C.The quadrantal spheres should be rotated 180°

D.Flinders bar should be moved to the opposite side of the binnacle