若连锁店确实发生坏账需冲销坏账准备金的，经上报审批后核销，并于每年年末依据税法的有关规定，向主管税务机关进行申报
参考答案：对
– When did you graduate from college?
– It was in 2003 ____ you were in middle school.
A．that
B．when
C．which
D．then
我国目前商业银行的担保贷款方式包括哪几种？
