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data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://wx.qlogo.cn/mmhead/hzVGicX27IG3XJmyyBYBphoOc5g9iaGocbibXR2fbU1YKgpTRAibgsfSSA/0" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/009/04/14/43_avatar_middle.jpg?t=2026042723" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/009/03/38/65_avatar_middle.jpg?t=2026042723" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/000/09/49/85_avatar_middle.jpg?t=1651203184" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="list" data-v-645ad734>等10人點贊</div></div></div> <div id="g1z3zd8bz4p" class="send-comment-box" data-v-645ad734><div id="g1z3zd8bz4p" class="comment-input" data-v-645ad734><textarea placeholder="寫20字以上的內容和配圖，有機會被評為熱門帖子，走心原創更容易被其他同學點贊哦" maxLength="1000" class="clock-textarea" data-v-645ad734></textarea> <span title="請輸入要發布的內容哦~" class="textarea-num ban-select" data-v-645ad734>(0/1000)</span></div> <div id="g1z3zd8bz4p" class="flex-center-between mt-15" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-icon flex-center" data-v-645ad734><div id="g1z3zd8bz4p" class="iconfont icon-face" data-v-645ad734><div id="g1z3zd8bz4p" class="select-face-box" data-v-645ad734><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/051c3134a67ccb9107e12c46c047b236.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/6cdcf6903264948197b17218f4384e60.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/99c71f021b58eef26d5ec2a78f864df8.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/200bffbeab1992e6739d41402399497f.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/b77ddb4b2a26ec44d21320d29b1aa8cd.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/4c7186958cd74b0b07129c2380f157cb.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/00483faaf38152601cd4271acc13b09a.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/ad2eaae3aaec6b1c11320e813de6f51f.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/fa3b7147052ef9588a1a3c29a3ec0185.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/6c470cc4ecd3fb22ec878bc30e3dddd1.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/6dea5bc2517464079b5d026765924682.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/462c4d0196eb1d4a4799745dffdce67c.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/a3df901b813649a4bc309cbffb839ad7.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/41c1e217794ce535c7901b6d717bff1a.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/48f9cef51ce4afe78b3ada6b7d815351.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/9b68b2a4ff4db4d7dff6dc34b4e758fd.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/0fd50150d05cd4a17809052f04680cb8.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/2dc65fd678d59ee51cc572672f90189e.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/8599c007a97aedcde5c64b9d3d1f85f5.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/bb34407a8b09a628ec9c3cede09d3bda.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/7d1aeeef663b0a93faa174864d52d87e.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/3a0c383ee0918825f4b15194ac7bd53d.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/69d50e6a7e3442ee1a6a8912b4285044.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/faa0d8e87d81933819fbba222815a929.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/2bc458bdaa9bf8b79b7693451ed7381f.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/3fccf1b8b8fea37c0caf9c4b5b7ee1ae.png" alt data-v-645ad734></div></div></div></div> <div id="g1z3zd8bz4p" class="send-comment ban-select" data-v-645ad734>評論</div></div></div> <div id="g1z3zd8bz4p" class="comment-list mt-10" data-v-645ad734><div id="g1z3zd8bz4p" class="list clearfix" data-v-645ad734><div id="g1z3zd8bz4p" class="head-box" data-v-645ad734><img width="100%" height="100%" src="https://wx.qlogo.cn/mmhead/FvRywWe8iayeZsdkP6qLBib9v89TKVUogB4eHNUpOFgII/0" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="comment-data" data-v-645ad734><div id="g1z3zd8bz4p" class="content" data-v-645ad734><span id="g1z3zd8bz4p" class='nickname'>Shirley：</span>過半數</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2023-09-24</div> <div id="g1z3zd8bz4p" class="flex-center comment-vis" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="g1z3zd8bz4p" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> </div></div><div id="g1z3zd8bz4p" class="list clearfix" data-v-645ad734><div id="g1z3zd8bz4p" class="head-box" data-v-645ad734><img width="100%" height="100%" src="https://wx.qlogo.cn/mmhead/FvRywWe8iayeZsdkP6qLBib9v89TKVUogB4eHNUpOFgII/0" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="comment-data" data-v-645ad734><div id="g1z3zd8bz4p" class="content" data-v-645ad734><span id="g1z3zd8bz4p" class='nickname'>Shirley：</span>特許經營權有瑕疵</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2023-09-24</div> <div id="g1z3zd8bz4p" class="flex-center comment-vis" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="g1z3zd8bz4p" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> </div></div><div id="g1z3zd8bz4p" class="list clearfix" data-v-645ad734><div id="g1z3zd8bz4p" class="head-box" data-v-645ad734><img width="100%" height="100%" src="https://wx.qlogo.cn/mmhead/FvRywWe8iayeZsdkP6qLBib9v89TKVUogB4eHNUpOFgII/0" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="comment-data" data-v-645ad734><div id="g1z3zd8bz4p" class="content" data-v-645ad734><span id="g1z3zd8bz4p" class='nickname'>Shirley：</span>已足額</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2023-09-24</div> <div id="g1z3zd8bz4p" class="flex-center comment-vis" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="g1z3zd8bz4p" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> </div></div><div id="g1z3zd8bz4p" class="list clearfix" data-v-645ad734><div id="g1z3zd8bz4p" class="head-box" data-v-645ad734><img width="100%" height="100%" src="https://wx.qlogo.cn/mmhead/FvRywWe8iayeZsdkP6qLBib9v89TKVUogB4eHNUpOFgII/0" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="comment-data" data-v-645ad734><div id="g1z3zd8bz4p" class="content" data-v-645ad734><span id="g1z3zd8bz4p" class='nickname'>Shirley：</span>應對已足額繳納出資的股東承擔違約的責任</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2023-09-24</div> <div id="g1z3zd8bz4p" class="flex-center comment-vis" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="g1z3zd8bz4p" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> </div></div><div id="g1z3zd8bz4p" class="list clearfix" data-v-645ad734><div id="g1z3zd8bz4p" class="head-box" data-v-645ad734><img width="100%" height="100%" src="https://wx.qlogo.cn/mmhead/FvRywWe8iayeZsdkP6qLBib9v89TKVUogB4eHNUpOFgII/0" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="comment-data" data-v-645ad734><div id="g1z3zd8bz4p" class="content" data-v-645ad734><span id="g1z3zd8bz4p" class='nickname'>Shirley：</span>合伙企業，普通合伙人可以勞務出資</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2023-09-24</div> <div id="g1z3zd8bz4p" class="flex-center comment-vis" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="g1z3zd8bz4p" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> </div></div></div> <div id="g1z3zd8bz4p" class="loading-more ban-select" data-v-645ad734>加載更多</div> <div id="g1z3zd8bz4p" class="work-content" data-v-645ad734><div id="g1z3zd8bz4p" class="community-header mt-30" data-v-645ad734> 推薦帖子 <div id="g1z3zd8bz4p" class="slide-shadow" data-v-645ad734></div></div> <div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/013/53/17/64_avatar_middle.jpg?t=1651217450" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">陳皮糖</div> <div id="g1z3zd8bz4p" class="time">11分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3060036.html" target="_blank" class="content pl-56 text-ellipsis-3">2024年需要從外部籌集的資金=（1360-520）×5%-2400×（1+5%）×10%×（1-75%）=42-63=-21（萬元），外部籌集資金為負數，說明不需要從外部籌集資金，而且有多余的資金可用于增加股利或進行短期投資。 </a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/9999b4a29f1967ac95838bfac5e1b9aa.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3060036.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/80/49/64_avatar_middle.jpg?t=1651203374" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">簡單</div> <div id="g1z3zd8bz4p" class="time">30分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3060004.html" target="_blank" class="content pl-56 text-ellipsis-3">今日債務重組完成</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3060004.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/84/79/91_avatar_middle.jpg?t=1651216821" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">善良的眼睛</div> <div id="g1z3zd8bz4p" class="time">37分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059982.html" target="_blank" class="content pl-56 text-ellipsis-3">今日努力打卡</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/c4c0e78e555ef1d29a732902f032a812.jpg?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059982.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/QwsESsKuIaUGTGDuzMexx562JpicZIfkwH8VsJv6PTJnaIu8NcTkLNicC5gKrevnSkUF8lPTKV" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">Ａ財務何</div> <div id="g1z3zd8bz4p" class="time">44分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059967.html" target="_blank" class="content pl-56 text-ellipsis-3">筆記做起來</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/666db191cb8ecdd4218a0f8b924f753e.jpg?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059967.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/21/62/97_avatar_middle.jpg?t=1688372285" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">小月</div> <div id="g1z3zd8bz4p" class="time">52分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059952.html" target="_blank" class="content pl-56 text-ellipsis-3">打卡打卡</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059952.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/07/43/41_avatar_middle.jpg?t=1656856192" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">君子蘭</div> <div id="g1z3zd8bz4p" class="time">57分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059946.html" target="_blank" class="content pl-56 text-ellipsis-3">本題考核有限合伙人退伙。有限合伙人退伙后，對基于其退伙前的原因發生的有限合伙企業債務，以其退伙時從有限合伙企業中取回的財產承擔責任。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/f7356bd25498b18e34dfa7f95a54eea1.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059946.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/07/43/41_avatar_middle.jpg?t=1656856192" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">君子蘭</div> <div id="g1z3zd8bz4p" class="time">58分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059945.html" target="_blank" class="content pl-56 text-ellipsis-3">連續1427天打卡每日一練的任務，累計打卡1601天，堅持打卡，考試必過~</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/9abcddbdcadc180253f96dcd0d5b7e61.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059945.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/Q3auHgzwzM62qxDialUIB7MicC3ItiaEFgZPuKpv3l02ia82PCiaWH0vY5w/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">嘟嘟</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059943.html" target="_blank" class="content pl-56 text-ellipsis-3">①合并時：借：長期股權投資560貸：股本200資本公積——股本溢價360②支付承銷商傭金時：借：資本公積——股本溢價20 貸：銀行存款20③支付審計費用時：借：管理費用12貸：銀行存款12</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/de8320acd1dba953a4fcc886e93a081e.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059943.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/012/57/82/93_avatar_middle.jpg?t=2026042723" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">昏睡的康乃馨</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059934.html" target="_blank" class="content pl-56 text-ellipsis-3">- 資產計稅基礎：就是未來還能抵稅的錢，直接等于“未來可扣除金額”。<br />?<br />- 負債計稅基礎：不是未來能抵稅的錢，而是賬面價值里“不能抵稅的部分”，所以要用“賬面價值減去未來可扣除金額”來算</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/de77e1c45fedf1d4b75b5fdf48a2671e.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059934.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/017/16/86/22_avatar_middle.jpg?t=1768664113" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">晴曦</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059933.html" target="_blank" class="content pl-56 text-ellipsis-3">對外融資需要量＝需要增加的資金量－預計銷售收入×預計銷售凈利率×利潤留存率，外部融資需求量＝1 000×20%×（50%－10%）－ 1 000×（1＋20%）×10%×30%=44（萬元），選項C正確。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/65d8b9e667fdc7408b4f05dbb409706d.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059933.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/PiajxSqBRaEJdkhmhBXpNNGsjticKEXqvRlQibIXdp2iaj9iciatnqsE8Uug/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">立夏</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059932.html" target="_blank" class="content pl-56 text-ellipsis-3">加油努力不負自己</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059932.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/79/46/59_avatar_middle.jpg?t=1765203055" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">在路上</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059931.html" target="_blank" class="content pl-56 text-ellipsis-3">利息保障倍數又稱已獲利息倍數，反映了獲利能力對債務償付的保證程度，是分析企業長期償債能力的指標。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/f41cfa0c4c9de09bf1b61dbbb6dfe3c5.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059931.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/mONcle9pic3yAVAEdXZrpPFYb8FshQPibpO1ciaE41rueJMqrmMzx4vnw/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">奧特YAN</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059929.html" target="_blank" class="content pl-56 text-ellipsis-3">2023購買2024</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/e24d566a13c3388e939966415e273445.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059929.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/85/95/67_avatar_middle.jpg?t=1713960759" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">醜小丫</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059928.html" target="_blank" class="content pl-56 text-ellipsis-3">實質上構成對子公司凈投資的外幣貨幣性項目以母、子公司的記賬本位幣以外的貨幣反映,則應將母、子公司此項外幣貨幣性項目產生的匯兌差額相互抵消,差額轉入外幣報表折算差額項目。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/fcd88bbf787bea12e73d7d3d057e0fc2.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059928.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/012/57/82/93_avatar_middle.jpg?t=2026042723" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">昏睡的康乃馨</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059918.html" target="_blank" class="content pl-56 text-ellipsis-3">A選項<br />1. 公允價值高于初始成本，賬面價值＞計稅基礎，確實形成應納稅暫時性差異，要確認遞延所得稅負債。?2. 但關鍵問題：其他債權投資的公允價值變動計入其他綜合收益，不影響利潤總額。對應的遞延所得稅負債，也計入其他綜合收益，而不是“所得稅費用”。所以題目說“產生遞延所得稅費用”是錯的。<br /><br><br /><br><br />B選項<br />1. 罰沒支出、行政罰款，稅法規定永遠不得稅前扣除。<br />?<br />2. 對應的預計負債，未來稅法不允許扣除，所以：<br />計稅基礎 = 賬面價值 - 未來可扣除金額（0）= 賬面價值<br />→ 賬面價值=計稅基礎，不產生暫時性差異。<br />（只有質保、售后維修這類“未來實際發生可扣除”的預計負債，才會產生可抵扣暫時性差異）<br /><br><br /><br></a> <div id="g1z3zd8bz4p" 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