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src="https://pic1.acc5.cn/000/12/61/81_avatar_middle.jpg?t=1651203187" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="list" data-v-645ad734>等11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" 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data-v-645ad734><div id="g1z3zd8bz4p" class="head-box" data-v-645ad734><img width="100%" height="100%" src="http://wx.qlogo.cn/mmhead/tqRiaNianNl1krjgcQ0KYGLQ7QMrPWb2Wctn0CyrCnRjVUHhWianViahgw/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'>劉沙沙13292972739：</span>BC</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2023-09-07</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="work-content" data-v-645ad734><div id="g1z3zd8bz4p" class="community-header mt-30" data-v-645ad734> 推薦帖子 <div id="g1z3zd8bz4p" 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alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">卡皮巴拉</div> <div id="g1z3zd8bz4p" class="time">3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_3059606.html" target="_blank" class="content pl-56 text-ellipsis-3">其他債權投資后續以公允價值計量</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/77b3204aa7e0379ff9a2452909886d47.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_3059606.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/014/09/28/75_avatar_middle.jpg?t=1666691504" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">龍兒</div> <div id="g1z3zd8bz4p" class="time">3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_3059600.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="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_3059600.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/PiajxSqBRaEJULCA6WyTN85oHibvHdrsjYtvCT3t1PccjctNSWVwsicrQ/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">木蘭星</div> <div id="g1z3zd8bz4p" class="time">3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_3059572.html" target="_blank" class="content pl-56 text-ellipsis-3">借：應收股利貸:長頭-損益調整</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/f509cdee56a43f95f7f793fc3f8a24da.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_3059572.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/014/66/07/22_avatar_middle.jpg?t=1768273002" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">[太陽]向上</div> <div id="g1z3zd8bz4p" class="time">3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_3059566.html" target="_blank" class="content pl-56 text-ellipsis-3">2022年12月31日計提減值準備前該生產線的賬面價值=1 189.2-196=993.2（萬元）<br />大于可回收金額807.56，應計提減值準備金額=993.2-807.56=185.64（萬元）<br />分錄：<br />借：資產減值損失185.64<br /> 貸：資產減值準備185.64</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/598446d13cf2b083ac15c68828b5534d.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_3059566.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/017/30/65/93_avatar_middle.jpg?t=1707208938" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">我愛小玉米</div> <div id="g1z3zd8bz4p" class="time">4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_3059545.html" target="_blank" class="content pl-56 text-ellipsis-3">888888888</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/c11c257114373ef4da916a0519324f9d.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_3059545.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/Q3auHgzwzM4ib3MI40ic1nLQCTtPyF9fyHcic1sYV1Hrbz72Y2zcnvOsA/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">麥芽妹</div> <div id="g1z3zd8bz4p" class="time">4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_3059538.html" target="_blank" class="content pl-56 text-ellipsis-3">注意審題，題目說的是營業現金流量所以不需要多此一舉加非付現了</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/922d8b110b298c9e00e16954006a8bc6.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_3059538.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/009/47/90/38_avatar_middle.jpg?t=1651203284" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">Betty</div> <div id="g1z3zd8bz4p" class="time">4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_3059527.html" target="_blank" class="content pl-56 text-ellipsis-3">支付半年利息，不是全年，除以2</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/5f33e532d5697a9af50719e2937e7f52.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_3059527.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/016/65/31/46_avatar_middle.jpg?t=1747216814" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">無名指的守護</div> <div id="g1z3zd8bz4p" class="time">4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_3059524.html" target="_blank" class="content pl-56 text-ellipsis-3">中級打卡加油爭取上岸</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_3059524.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/015/98/29/95_avatar_middle.jpg?t=1768010616" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">機智的小熊貓啊</div> <div id="g1z3zd8bz4p" class="time">4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_3059519.html" target="_blank" class="content pl-56 text-ellipsis-3">農業稅常年產量</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/0850bd83251d31c01be51be83317af29.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_3059519.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/014/83/39/97_avatar_middle.jpg?t=1775962755" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">靜候</div> <div id="g1z3zd8bz4p" class="time">4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_3059516.html" target="_blank" class="content pl-56 text-ellipsis-3">借信用減值損失271.49<br /> 貸其他綜合收益271.49</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/b10dfa9d4a19d2b02b6d49924f3ad125.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_3059516.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></div> <div id="g1z3zd8bz4p" class="right-community" data-v-645ad734><div id="g1z3zd8bz4p" class="head" data-v-645ad734><img width="100%" height="100%" src="https://al3.acc5.com/101d95c46168d2a749d0245aff9a6da1.png" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="info" data-v-645ad734><div id="g1z3zd8bz4p" class="name text-ellipsis" data-v-645ad734>中級考試交流圈</div> <div title="中級考試學習交流，打卡，報團學習~" class="intro text-ellipsis-2" data-v-645ad734>中級考試學習交流，打卡，報團學習~</div> <div id="g1z3zd8bz4p" class="follow-btn iconfont icon-add ban-select" data-v-645ad734>加入</div></div></div></div></div> <div id="g1z3zd8bz4p" class="right-float-ball ban-select not-left-ball" data-v-645ad734><div id="g1z3zd8bz4p" class="list iconfont iconicon_fabu"></div><div id="g1z3zd8bz4p" class="list iconfont iconicon_shuaxin"></div><div id="g1z3zd8bz4p" class="list iconfont iconicon_zhiding1-"></div></div> <div id="g1z3zd8bz4p" class="edit-wrok-box hide" data-v-645ad734><div id="g1z3zd8bz4p" class="main-body"><div id="g1z3zd8bz4p" class="header flex-center"><span>寫作業</span></div> <div id="g1z3zd8bz4p" class="content"><div id="g1z3zd8bz4p" class="textarea-box"><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="edit-textarea"></textarea> <span title="請輸入要發布的內容哦~" class="textarea-num ban-select">(0/1000)</span></div></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select"><div id="g1z3zd8bz4p" class="handle-icon flex-center"><div id="g1z3zd8bz4p" class="iconfont icon-face"><div id="g1z3zd8bz4p" class="select-face-box"><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/051c3134a67ccb9107e12c46c047b236.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/6cdcf6903264948197b17218f4384e60.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/99c71f021b58eef26d5ec2a78f864df8.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/200bffbeab1992e6739d41402399497f.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/b77ddb4b2a26ec44d21320d29b1aa8cd.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/4c7186958cd74b0b07129c2380f157cb.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/00483faaf38152601cd4271acc13b09a.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/ad2eaae3aaec6b1c11320e813de6f51f.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/fa3b7147052ef9588a1a3c29a3ec0185.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/6c470cc4ecd3fb22ec878bc30e3dddd1.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img 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