根据《发票管理办法》及其实施细则的规定，下列说法正确的有（）。

A.单位和个人开具发票时，应当按照规定的时限、顺序、栏目，全部联次一次性如实开具，并加盖发票专用章

B.开具发票的单位和个人应当在办理变更或者注销税务登记的同时，办理发票和发票领购簿的变更、缴销手续

C.单位和个人不可以转让发票，但可以根据需要拆本使用发票

D.已开具的发票存根联和发票登记簿，在保存期满后可自行销毁

You want to know what the safest place for children 77．______
is in the car The experts say the back seat is the safest for 78．______
them. The back seat is farthest away off the force of a head- 79．______
on collision(迎头撞击), which can lead serious injuries. 80．______
If your child is below 8 and weighs no more than 85 81．______
pounds, it is necessarily to fit your car with a safety seat. 82．______
Moreover, the safety seat must be held in place of on the83．______
car’s back seat. If your child do need your attention while 84．______
you driving, don’t look back with only one hand on the 85．______
wheel. You’d better stop the car. 86．______