下列关于 "清算损益” 账户的说法中,正确的是( )
A.土地使用权转让取得的收入记入该账户的贷方
B.清算期间确认的债务减少数记入该账户的贷方
C.清算期间处置资产发生的损失记入该账户的贷方
D.转入的 “清算费用 ” 账户发生额记入该账户的贷方
正确答案是B
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