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9.判断与固定资产有关的风险和报酬是否转移到企业时，看所有权是否转移就够了
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10.企业以经营租赁方式租入的固定资产发生的改良支出，应记入“管理费用”科目
Enzyme reactions are carried out under mild conditions, they are highly specific, involve very fast reaction rates, and are carried out by numerous enzymes with different roles.
When all the benefits of using enzymes are taken into consideration, it's not surprising that the number of commercial applications for enzymes is increasing every year.
Many chemical transformation processes used in various industries have inherent drawbacks from a commercial and environmental point of view.
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