单选题:下列不属于合作机构风险分析的是(  )。

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题目内容:

下列不属于合作机构风险分析的是(  )。 A.合作机构的信用状况
B.合作机构的偿债能力
C.合作机构的管理水平
D.合作机构的竞争对手

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除个体经营外,其他个人不属于增值税一般纳税人。(  )

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