Which one is not included in the financial statement footnote?

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问题 Which one is not included in the financial statement footnote?

选项 A、changes in accounting estimates.
B、accounting methods used in preparing the financial statement.
C、contingent liabilities can not be, reasonably estimated.
D、debtors which happened before the balance sheet date are collected between the balance sheet date and the issue of statement for that year.

答案D

解析
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