题目内容：
企业因自然灾害造成固定资产盘亏，经批准核销时，应借记（ ）。
参考答案：
答案解析：
单选题：企业因自然灾害造成固定资产盘亏，经批准核销时，应借记（ ）。
- 题目分类：会计基础
- 题目类型：单选题
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