关于政府补助的计量，下列说法正确的有( )。

A．政府补助为货币性资产的，应在实际收到款项时按照到账的实际金额确认和计量

B．政府补助为非货币性资产的应当按照实际取得资产并办妥相关受让手续时的资产公允价值计量

C．政府补助为非货币性资产的应当按照实际取得资产并办妥相关受让手续时的资产账面价值计量

D．政府补助为非货币性资产的公允价值不能可靠取得的，按照名义金额计量

阅读下面的短文，按照句子结构的语法性和上下文连贯的要求，在空格处填入适当的词或使用括号中所给词的适当形式填空

Have you ever listened to young children talking on the playground? They are always boasting（自夸）. They say things like, “My dad’s car is bigger ___小题1:__ your dad’s,” and “My mom is smarter than yours.”

There were three little boys, Harry, Ted and Gavin, __小题2:___were always boasting. Gavin was the worst. Everything about his family was always the best. ___小题3:___ the others said, he could always go on better. One day ___小题4:__ they were walking to school, Harry said, “My father had a bath twice ___小题5:__ week,” Ted spoke next. “That’s nothing,” he said. “That is dirty. My father has a bath every day, sometimes twice.” Ted looked at Gavin. Now it was __小题6:___ turn. But this time Ted thought, “I’m going to win.” Gavin didn’t know what to say. He couldn’t say that his father had a bath three times a day. That was silly. He walked on ___小题7:___ silence. Both Ted __小题8:__ Harry smiled. They were sure that for once they___小题9:___ (beat) Gavin. They reached the school gates. Still Gavin said nothing. “We’ve won,” Ted said to Harry, but he spoke too soon. On the way home, Gavin said, “My Dad is ___小题10:__ clean that he doesn’t have to bathe at all.”