【多选题】【消耗次数：1】
固定资产的核算账户有
①
固定资产原值
②
固定资产净值
③
累计折旧
④
固定资产清理
⑤
固定资产
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【单选题】
用友U8固定资产管理系统中，固定资产减少时,该固定资产记录应(????)。
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