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采用电子计算机系统代替手工记账的单位，只要有严格的操作管理制度即可。 ()

A. 正确
B. 错误

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A. is incorporating
B. that incorporates
C. incorporation of
D. had incorporated

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B. increasingly
C. critically
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A. Dixons
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B. Introducing new products for agricultural use
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