企业在破产清算时，变卖或拍卖在海关监管期内的特定减免税货物，无须向海关申请。
参考答案：错
什么是锅炉热效率？
The Financial Accounting Standards Board's (FASB's) approach in establishing GAAP is best described as:（）
A. rules based.
B. principles based.
C. objective oriented.
