单项选择题

固体废物常见的筛分设备不包括：

A．滚筒筛
B．惯性振动筛
C．共振筛
D．弹簧筛

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如果一项固定资产，会计上按直线折旧法计提折旧，税收上按加速折旧法计提折旧，这种情况： A.
会出现暂时性差异 B.
会出现永久性差异 C.
会同时出现暂时性差异和永久性差异 D.
不会出现暂时性差异和永久性差异

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“To overcome these barriers, collaboration between research institutions, industry, government, and other stakeholders is essential.” In this sentence, the underlined phrases indicate:

A．the reviewed focus
B．what is needed to be done in the future
C．the reviewed problem
D．the review’s significance