递延所得税资产在资产负债表日如果出现减值，应将减值计人资产减值损失。( )

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26355' and id < 2203479 and id<>'2203479' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26355' and id > 2203479 and id<>'2203479' order by id asc limit 5