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【单选题】
下列说法中,体现了可比性要求的是A.
发出存货计价方法一经确定,不得随意改变;如果变更,需在财务报告中说明
B.
对有的资产、负债采用公允价值计量
C.
将租入的使用权资产视同自有资产
D.
期末对存货采用成本与可变现净值孰低法计量
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A.
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B.
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D.
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