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 河南成教 / 中级财务会计
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8
下列各项中,不属于会计会计核算原则的是( )


A.会计核算方法一经确定不得变更

B.会计核算应当注重交易或事项的实质

C.会计核算应当以实际发生的交易或事项为依据

D.会计核算应当以权责发生制为基础


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