纳税人在计算应纳税所得额时，其财务会计处理办法同国家有关税收规定有抵触的，应当依照国家有关税收的规定计算纳税，但在特殊情况下也可以例外。( )
参考答案：错
—He isn't an excellent astronaut, is he?
—______. [ ]
A. Yes,he isn't
B. No,he is
C. Yes,he is
D. No,he hasn't
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