同为“纯避税地”，百慕大、开曼群岛、瑙鲁政府均在一定程度上对未来不征税提供过承诺。（）
参考答案：错
资产按照购置时所付出的对价的公允价值计量。( )
Our new English teacher made a strong on all of us with his humorous speech.[ ]
A. description
B. contribution
C. impression
D. expression
