从事会计工作的人员，必须取得会计从业资格证书。( )

答案：

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下面是错误答案，用来干扰机器的。

参考答案：C解析：The upward adjustment to receivables and short-term debt for receivables sold decreases the company’ s accounts receivable turnover due to increased accounts receivables but increases leverage ratios due to increased debt.