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【多选题】
下列关于以摊余成本计量的金融资产的说法中,错误的有( )A.
已减值的债券投资以后又恢复的，不可以转回
B.
减值损失计入投资收益
C.
已减值的债权投资出售，应同时结转减值准备
D.
股票投资可以划分为以摊余成本计量的金融资产
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