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【多选题】
设备贷款必须提供担保，保证人是法人的，应当同时具备( )的条件。A.
工商行政管理部门核准登记并办理年检手续
B.
独立核算，自负盈亏
C.
有健全的管理机构和财务管理制度
D.
有代偿能力
E.
无重大债权债务纠纷
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A.
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had worked
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A.
had never been
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has never been
C.
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had never come
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A.
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had never been
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has never been here
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has never come here
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had never come here
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