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7.6 Which one of the following statements correctly defines non-current assets?
A Assets that are held for use in the production of goods or services and are expected to be used during more than one accounting period
B Assets which are intended to be used by the business on a continuing basis, including both tangible and intangible assets that do not meet the IASB definition of a current asset
C Non-monetary assets without physical substance that are controlled by the entity and from which future benefits are expected to flow
D Assets in the form of materials or supplies to be consumed in the production process
答案：B
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