单选题：负债按照预计期限内需要偿还的未来净现金流出量的折现金额计量，其会计计量属性是（　　）。

题目内容：
负债按照预计期限内需要偿还的未来净现金流出量的折现金额计量，其会计计量属性是（　　）。 A．历史成本
B．可变现净值
C．现值
D．公允价值

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答案解析：

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