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【单选题】
根据我国现行《企业会计准则》的规定，企业应当以权责发生制为基础进行会计确认，实行权责发生制的前提是( )。A.
会计分期假设和收付实现
B.
会计分期假设和持续经营
C.
持续经营和公允价值核算
D.
历史成本和公允价值核算
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