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【单选题】
The fair value through net income model requires that
A.
investments are measured at fair value.
B.
transaction costs are expensed.
C.
investments are measured at fair value and transaction costs are capitalized.
D.
investments are measured at fair value and transaction costs are expensed.
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A.
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B.
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C.
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D.
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E.
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B.
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B.
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C.
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