题目内容：
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．权责发生制 B．实质重于形式
C．谨慎性
D．可靠性
参考答案：
答案解析：
单选题：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。
- 题目分类：会计基础
- 题目类型：单选题
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B．实质重于形式
C．谨慎性
D．可靠性
B．实质重于形式
C．谨慎性
D．可靠性
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