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【多选题】
采用公允价值模式计量的投资性房地产处置时，下列账务处理可能正确的是（）。A.
借：其他业务成本
B.
借：公允价值变动损益
C.
借：其他业务收入
D.
借：银行存款
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A.
to windward should be opened and the ones to leeward should be closed
B.
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C.
should be opened
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