资产、负债及所有者权益的平衡关系是()的理论依据。
A.成本核算
B.复式记账
C.编制资产负债表
D.利润分配
参考答案：B, C
解析：教材原文。
They also ask the students to present their independent ideas instead of _____________ memorizing numbers and facts.
A．totally
B．clearly
C．merely
D．thoroughly
监控电脑在业余时间可以进行网上聊天、收发电子邮件、玩游戏等行为。（）
heir independent ideas instead of _____________ memorizing numbers and facts.