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【单选题】
资产负债表中的“期末数”栏大多数项目填列的依据是(    )。
A.
有关总账账户期末余额    
B.
有关总账账户本期发生额
C.
有关明细账期末余额    
D.
有关明细账本期发生额
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faint
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