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老師,這道題為啥選B呢?
FAILED
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謹(jǐn)慎性要求企業(yè)對交易或者事項進(jìn)行會計確認(rèn)、計量和報告時應(yīng)當(dāng)保持應(yīng)有的謹(jǐn)慎,不應(yīng)高估資產(chǎn)或者收益、低估負(fù)債或者費(fèi)用。
2024 04/10 22:54
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聶小芹老師 
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2024 04/10 22:56
1)計提資產(chǎn)減值準(zhǔn)備;
(2)固定資產(chǎn)采用加速折舊方法計提折舊;
(3)企業(yè)內(nèi)部研究開發(fā)項目的研究階段支出,應(yīng)當(dāng)于發(fā)生時計入當(dāng)期損益;
(4)在物價持續(xù)下降的情況下,發(fā)出存貨采用先進(jìn)先出法計價;
(5)或有事項。
m081310768 
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2024 04/10 23:03
所以這道題目是選C嗎
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聶小芹老師 
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2024 04/10 23:07
C的話是實質(zhì)重于形式,不確認(rèn)收入,B的話雜志費(fèi)用一般都是提前定的,所以這塊要確認(rèn),答案是B
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