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【多选题】
列关于向有关开户银行函证的表述，正确的有：A.
询证函应包括银行账户开户及存款信息
B.
了解是否存在已贴现而尚未到期的商业汇票
C.
要求银行直接回函至审计人员
D.
可以证实银行存款但不能证实银行借款
E.
本期已注销存款账户的银行也证
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