资产负债表日,其他权益工具投资的公允价值发生暂时性下跌,账务处理时,贷记“其他权益工具投资——公允价值变动”科目,应借记的科目是( )。
A.营业外支出
B.信用减值损失
C.其他综合收益
D.投资收益
正确答案是C
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