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【多选题】
下列属于资产特征的是（ ）。A.
资产是由于过去或现在的交易或事项所形成的
B.
资产是由企业拥有或者控制的
C.
资产能够给企业带来未来经济利益
D.
资产一定具有具体的实物形态
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A.
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