对长期股权投资采用权益法核算时,被投资企业发生的下列事项中,投资企业应该调整长期股权投资账面价值的有
A.被投资企业计提盈余公积
B.被投资企业实现净利润
C.被投资企业宣告分配现金股利
D.被投资企业购买固定资产
E.被投资企业发生亏损
正确答案是BCE
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