题目内容

企业采用权益法核算时，下列事项中，最终会引起投资方长期股权投资账面价值发生增减变动的有（）。

A. 被投资方宣告分派现金股利
B. 投资方与被投资方之间存在未实现内部交易损益
C. 处置长期股权投资
D. 获得被投资方分派的股票股利

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