商业银行报表附注主要是( )。
A.披露商业银行基本情况
B.揭示商业银行财务报表编制的基础
C.报告会计核算的基本前提
D.披露重要会计政策和会计估计
E.为报表使用者提供相关信息
正确答案是ABCDE
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