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【单选题】
佛门哪一宗派理论特别重视思辨性，并坚持种性说，提出了转识成智的理念？
A.
唯识宗
B.
净土宗
C.
天台宗
D.
禅宗
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【判断题】由于资产负债表是总括反映企业某一特定日期的全部资产、负债、所有者权益情况的报表，决定了资产负债表各项目应根据各有关账户的期末余额直接填列。()
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