题目内容：
存放中央银行款项属于商业银行的（ ）科目。
A.资产 B.负债 C.所有者权益 D.损益
参考答案：
答案解析：
选择题：存放中央银行款项属于商业银行的（ ）科目。A.资产 B.负债 C.所有者权益 D.损益
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