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9.采用备抵法核算坏账损失，需设置“坏账准备”账户。
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10.企业坏账准备提取的方法和提取的比例由国家统一规定。
At the onset of infection, the virus introduces into the cell its genetic material —RNA or DNA— accompanied in many instances by essential proteins.
Viruses are submicroscopic agents which infect plants, animals and bacteria.
The principal micro organisms involved are all chemoorganotrophs and derive their carbon and energy supply from the metabolism of organic compounds.
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