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【单选题】
下列关于负债的说法中,不正确的是( )。
A.
负债是过去的交易或事项所形成的
B.
负债是企业未来的义务
C.
负债的清偿预期会导致经济利益的流出
D.
负债通常是在某一时日通过交付资产或提供劳务来清偿
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D.
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