下列选项中,属于特别清算的实质条件的有( )
A.
普通清算发生显著的障碍
B.
发现公司有债务超过资产之嫌
C.
债权人虚假申报债权
D.
债权人与债务人勾结申报虚假或多报债权
正确答案是ABCD
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