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单项选择题
持有交易性金融资产期间被投资单位宣告发放现金股利或在资产负债表日按债券票面利率计算利息时,借记“应收股利”或“应收利息”科目,贷记
A.“投资收益”科目
B.“财务费用”科目
C.“交易性金融资产”科目
D.“公允价值变动损益”科目
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