下列哪一项描述了谨慎性假设的应用()
A.净收入是收入和费用的差额,而不是收款和付款的差额
B.只要能预见损失,就应该披露这方面信息,但利润不能提前确认
C.每一会计期间类似事项的处理方法应该一致
D.年度报表极其重要
正确答案是B
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