“清算损益”账户贷方反映()
A.破产清算期间处置资产发生的损失
B.在破产清算期间确认的债务减少额
C.在破产清算期间处置资产发生的收益
D.结转“清算费用”的借方余额
E.结转“土地转让收益”原所有者权益类账户的贷方余额
正确答案是BCE
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