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资本公积的实质性测试范畴不应包括()。A.其他资本公积B.接受现金捐赠C.接受捐赠非现金资本准备D.

资本公积的实质性测试范畴不应包括()。

A.其他资本公积

B.接受现金捐赠

C.接受捐赠非现金资本准备

D.公司债券

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