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【多选题】
某企业向银行取得借款700万元,存入企业银行账户,该项经济业务引起企业会计要素变化的是( )A.
、 资产增加700万元
B.
负债增加700万元
C.
、 收入增加700万元
D.
营业外收入增加700万元
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