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企业对可能发生的各项资产损失计提资产减值或跌价准备，充分体现了（）的要求。

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企业对可能发生的各项资产损失计提资产减值或跌价准备，充分体现了（）的要求。

A.可比性

B.实质重于形式

C.谨慎性

D.可靠性

参考答案:

答案：谨慎性

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