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下列各项中,关于所有者权益的说法正确的是( )。
A.
所有者权益是投资者对企业净资产的所有权
B.
股份有限公司的所有者权益又称为股东权益
C.
所有者权益是一种权利
D.
所有者权益具有长期特性
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