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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/010/67/59/30_avatar_middle.jpg?t=1651204078" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">沒有昵稱</div> <div id="g1z3zd8bz4p" class="time">2023-12-04</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> <div id="g1z3zd8bz4p" class="content pl-56">溢價: 攤余成本逐期減少，接近面值，利息隨之減少（攤余成本比面值大）<br />折價: 攤余成本逐期增加，接近面值，利息隨之增加（攤余成本比面值?。?/div> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/2419fe6a69a66c02ce27363518b99bdf.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><div></div> <div id="g1z3zd8bz4p" class="flex-center"><div id="g1z3zd8bz4p" class="list iconfont icon-comment">1</div> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">4</div></div></div></div> <div id="g1z3zd8bz4p" class="like-user flex-center" data-v-645ad734><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/012/28/06/93_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/000/00/94/20_avatar_middle.jpg?t=1651203182" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/000/15/01/17_avatar_middle.jpg?t=1651203193" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/009/03/16/12_avatar_middle.jpg?t=1651203198" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="list" data-v-645ad734>等4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://pic1.acc5.cn/011/23/03/83_avatar_middle.jpg?t=1744943208" 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'>廖白玉：</span>總結的真好</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2025-06-29</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" 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/009/36/88/31_avatar_middle.jpg?t=1651203254" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">全力以赴</div> <div id="g1z3zd8bz4p" class="time">1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_3060032.html" target="_blank" class="content pl-56 text-ellipsis-3">加油加油加油加油加油加油加油加油</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3060032.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/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">9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_3060016.html" target="_blank" class="content pl-56 text-ellipsis-3">商業信用籌資最大的優越性在于容易取得。首先，對于多數企業來說，商業信用是一種持續性的信貸形式，且無需正式辦理籌資手續；其次，如果沒有現金折扣或使用不帶息票據，商業信用籌資不負擔成本。其缺陷在于放棄現金折扣時所付出的成本較高。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/57d4dfd11706e37f8fedcfc5979b683c.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3060016.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/009/32/77/94_avatar_middle.jpg?t=1717117747" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">米晨芳</div> <div id="g1z3zd8bz4p" class="time">15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_3060005.html" target="_blank" class="content pl-56 text-ellipsis-3">有沒有人告我一下，怎么提起精神學習？</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3060005.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/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">16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_3060003.html" target="_blank" class="content pl-56 text-ellipsis-3">選擇銀行時，重要的是要選用適宜的借款種類、借款成本和借款條件，此外還應考慮下列有關因素有：<br />①銀行對貸款風險的政策；<br />②銀行對企業的態度；<br />③貸款的專業化程度；<br />④銀行的穩定性。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/806174df7347bbb0ea9a7117f0a7b1b5.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3060003.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/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">24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_3059980.html" target="_blank" class="content pl-56 text-ellipsis-3">存貨陸續供應和使用模型與基本模型假設條件的唯一區別在于：存貨陸續入庫，而不是集中到貨。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/f1d6f5de6ab577237a81db691fd7db1a.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059980.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/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">24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_3059977.html" target="_blank" class="content pl-56 text-ellipsis-3">缺貨成本指由于存貨供應中斷而造成的損失，包括材料供應中斷造成的停工損失、產成品庫存缺貨造成的拖欠發貨損失和喪失銷售機會的損失（還應包括需要主觀估計的商譽損失）；如果生產企業以緊急采購代用材料解決庫存材料中斷之急，那么缺貨成本表現為緊急額外購入成本（緊急額外購入的開支會大于正常采購的開支）。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/f3a5f48c00c24e95793c7680efa38dfe.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059977.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/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">26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_3059975.html" target="_blank" class="content pl-56 text-ellipsis-3">建立保險儲備后的再訂貨點公式為：<br />再訂貨點＝交貨時間×平均日需求＋保險儲備量</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/1de73eed0c2e15af086a0850e0da7c22.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059975.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/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">29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_3059969.html" target="_blank" class="content pl-56 text-ellipsis-3">存貨的儲存變動成本是指與存貨數量相關的成本，包括存貨占用資金的應計利息、存貨的破損變質損失、存貨的保險費用。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/adcbb6ce0526f2becf8f11c2ddb5c66a.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059969.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont 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flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059959.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/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">35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_3059956.html" target="_blank" class="content pl-56 text-ellipsis-3">存貨需求量增加、每次變動訂貨成本增加、每日消耗量增加都會使經濟批量增加，而單位儲存變動成本增加和每日送貨量增加會使經濟批量降低。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/172729487ec7795c8433888e5ce60321.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059956.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/014/21/81/69_avatar_middle.jpg?t=1765616779" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">牛牛</div> <div id="g1z3zd8bz4p" class="time">42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_3059948.html" target="_blank" class="content pl-56 text-ellipsis-3">選項ABD都屬于天然孳息。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/85c0442cec12485ecfa987181d3cfcb6.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059948.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/Q3auHgzwzM4ic8PBFxibib7OLLdPvT2pBBwgMfCs69CDoibbAjj3anp8oA/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">開心就好</div> <div id="g1z3zd8bz4p" class="time">49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_3059942.html" target="_blank" class="content pl-56 text-ellipsis-3">集團股份支付中，結算企業以其本身權益工具結算的，應當將該股份支付交易作為權益結算的股份支付進行會計處理;結算企業不是以其本身權益工具而是以集團內其他企業的權益工具結算的，應當將該股份支付交易作為現金結算的股份支付進行會計處理。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/e633fb2dc8de1f4a694d76a8506f48a3.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059942.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/010/35/14/61_avatar_middle.jpg?t=1651204018" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">財稅追夢人</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_3059925.html" target="_blank" class="content pl-56 text-ellipsis-3">加油加油加油</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059925.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/012/23/92/74_avatar_middle.jpg?t=1651216925" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">思念</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_3059913.html" target="_blank" class="content pl-56 text-ellipsis-3">每天堅持打卡</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059913.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/010/14/50/14_avatar_middle.jpg?t=1651203958" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">初心</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_3059903.html" target="_blank" class="content pl-56 text-ellipsis-3">歐洲債券是指國際借款人在本國以外的債券市場上發行的不是以發行所在國貨幣為面值的債券。選項A和B屬于外國債券，國際借款人（即債券發行人）在某一國家債券市場上發行的以發行所在國貨幣為面值的債券。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/15a57347e9f27cae61603859b5e9df6a.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=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059903.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></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/0a36a0dcc7938f8ee82311a7bdcbba4e.png" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="info" data-v-645ad734><div 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