在企业收回资产账面价值的过程中,计算应纳税所得额时按税法规定可以自应税经济利益中抵扣的金额,称为_______。
A.资产的计税基础
B.资产的账面价值
C.负债的计税基础
D.应纳税所得额
正确答案是A
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