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【单选题】
针对“资产=负债+所有者权益+（收入-费用）”这一等式，下列哪些说法是错误的（ ）。A.
将会计六项要素有机结合起来
B.
完整地反映了企业的资金运动过程
C.
揭示了资产负债表要素和利润表要素相互之间的联系和依存关系
D.
揭示了收益质量的高低
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