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（四）以委托方名义开具发票代委托方收取的款项。
This past week Team USA won gold in both the women’s and men’s ice hockey at the Winter Olympics, presenting Donald Trump with a golden opportunity. Instead of seizing the easy political points, he embraced his chance to ingratiate himself with the boys by inviting them to the State of the Union address. He followed up his offer of a military jet shuttle to Washington DC with a lament that he would have to also invite the women’s team. It was a bit that lit up the locker room with laughter.