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【多选题】
根据谨慎性原则的要求对企业可能发生的损失和费用,做出合理预计,通常的做法有
A.
对应收账款计提坏账准备
B.
固定资产加速折旧
C.
对财产物资按历史成本计价
D.
存货计价采用成本与可变现净值孰低法
E.
对长期股权投资提取减值准备
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