理解唯物辩证法整个规律和范畴体系的“钥匙”是（)。
A. 对立统一规律
B. 质量互变规律
C. 否定之否定规律
D. 认识运动规律
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在军事行动、地质普查、道路选线、厂矿选址等各项活动中，经常需要利用地形图确定实地的（)和点位。
Which of the following criticisms does NOT apply to historical cost financial statements during a period of rising prices？
A. They are difficult to verify because transactions could have happened many years ago
B. They contain mixed values; some items are at current values and some are at out of date values
C. They understate assets and overstate profit
D. They overstate gearing in the statement of financial position
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