选择题：下列有关贷款损失准备的会计处理正确的有（　）。

题目内容：
下列有关贷款损失准备的会计处理正确的有（　）。
A.商业银行应当在资产负债表日对贷款的账面价值进行检查
B.有客观证据表明该贷款发生减值的，应当将该贷款的账面价值减记至预计未来现金流量现值
C.发生减值的，减记的金额确认为资产减值损失，计提贷款损失准备
D.商业银行应当每天对贷款的账面价值进行检查
参考答案：
答案解析：

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