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【单选题】
Which of the following statements is true about the completeness and occurrence assertions?A.
Both assertions are relevant to classes of transactions and events and account balances.
B.
les transactions represent exchanges of goods or services that actually took place, they are asserting to completeness.
C.
The failure to record a sale that did occur is a violation of the occurrence assertion.
D.
The failure to record a sale that did occur is a violation of the occurrence assertion.
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