单选题:负债是指企业由于过去的交易或事项形成的(  )。

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题目内容:
负债是指企业由于过去的交易或事项形成的(  )。 A.现时义务
B.过去义务
C.将来义务
D.永久义务

参考答案:
答案解析:

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