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下列各项中属于不能直接根据总帐余额填列的项目有（）

A、应收票据
B、预付帐款
C、应收帐款
D、固定资产

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The National Register for Public Service Interpreters in the United Kingdom specifies that interpreters admitted to the register are expected to:

A、Linguistic proficiency and Encyclopedic Knowledge
B、Mastery of Interpreting Skills and Clear Articulation
C、Self-confidence and a Strong Sense of Responsibility
D、Acute Hearing and Skills of Note-taking