下列各项中,属于总部资产的显著特征的是( )。
A.能够脱离其他资产或者资产组产生独立的现金流入
B.账面价值难以完全归属于某一资产组
C.通常单独进行减值测试
D.总部资产一经确定,不得变更
正确答案是B
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