The accounting concept or convention, which, stock be reported at the lower of c

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问题 The accounting concept or convention, which, stock be reported at the lower of cost or market price, is the ______.

选项 A、going concern concept
B、prudence concept
C、realization concept
D、historical cost concept

答案 B

解析

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Basicaccountingassumptionsincludethefollowingexcept______.A、goingconcern