選項A，應按照“勞務報酬所得”計算征稅；選項B，獎勵費需要繳納個人所得稅；選項D，展業成本=不含增值稅的收入額×(1-20%)×25%?！咎崾尽看?/title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" data-hid="renderer" name="renderer" content="webkit"><meta data-n-head="ssr" http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta data-n-head="ssr" data-hid="applicable-device" name="applicable-device" content="pc"><meta data-n-head="ssr" data-hid="description" name="description" content="選項A，應按照“勞務報酬所得”計算征稅；選項B，獎勵費需要繳納個人所得稅；選項D，展業成本=不含增值稅的收入額×(1-20%)×25%?！咎崾尽看?><meta data-n-head="ssr" data-hid="keywords" name="keywords" content=""><link data-n-head="ssr" rel="icon" type="image/x-icon" href="/favicon.ico"><link data-n-head="ssr" rel="stylesheet" href="https://static.acc5.com/static_acc5/2018/css/animate.min.css?111"><link data-n-head="ssr" rel="stylesheet" href="https://static.acc5.com/static_acc5/2018/css/bootstrap.min.css"><link data-n-head="ssr" 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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="http://wx.qlogo.cn/mmhead/INk4JvWfe8VTZl8tSMpsyCzKuReJfhpBUYrLWUWHKSGxddx3PS4LicTib6jXXAjCOO5kueOibH" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">て好久不見</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> <div id="g1z3zd8bz4p" class="content pl-56">選項A，應按照“勞務報酬所得”計算征稅；<br />選項B，獎勵費需要繳納個人所得稅；<br />選項D，展業成本=不含增值稅的收入額×(1-20%)×25%。<br />【提示】此</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">評論</div> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div> </div> 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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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">49秒前</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_3061753.html" target="_blank" class="content pl-56 text-ellipsis-3">回購時應按實際支付的回購價款借記“庫存股”科目，貸記“銀行存款”科目；注銷時按股本的金額借記“股本”科目，貸記“庫存股”科目，差額記入“ 資本公積”科目，“資本公積”不足沖減的應沖減留存收益。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/ef279ba0035642930cf9e4d267f1f153.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061753.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/018/17/46/58_avatar_middle.jpg?t=2026042917" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">碧藍的西裝</div> <div id="g1z3zd8bz4p" class="time">2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_3061752.html" target="_blank" class="content pl-56 text-ellipsis-3">在產品成本=在產品成本??發生生產成本?完工產品成本</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/6e45e3482336859ddfa986c26584db6d.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061752.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">2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_3061751.html" target="_blank" class="content pl-56 text-ellipsis-3">分配股票股利會增加“股本”科目的金額，同時減少“利潤分配”科目的金額。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/4a95f56140362c79a7097954ba6f8ab9.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061751.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">3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_3061750.html" target="_blank" class="content pl-56 text-ellipsis-3">甲公司應當編制的會計分錄為：借：銀行存款 8 820貸：股本 2 000資本公積——股本溢價 6 820</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/6d82c6bc85ad68182027fb764bc550c8.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061750.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">3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_3061749.html" target="_blank" class="content pl-56 text-ellipsis-3">期末M 材料的賬面余額＝ 240（期初資料）＋ 210（資料1）－ 60（資料2）－（201 ＋ 42 ＋ 2.1）（資料3）－ 10.5（資料4）＝ 134.4（萬元）。M 材料預計可變現凈值為110 萬元，小于賬面余額，發生減值，減值的金額＝ 134.4 － 110 ＝ 24.4（萬元）。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/dfa01a2d14866344e2a6ceb2d263fa06.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061749.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/018/17/46/58_avatar_middle.jpg?t=2026042917" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">碧藍的西裝</div> <div id="g1z3zd8bz4p" class="time">5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_3061747.html" target="_blank" class="content pl-56 text-ellipsis-3">連續生產，消費稅可抵扣，</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/39434575bf31ea180ed4f0059c2cb4ea.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061747.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">5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_3061746.html" target="_blank" class="content pl-56 text-ellipsis-3">（1）批準前。借：待處理財產損溢　　　　　　　　　 10.5貸：原材料　　　　　［210÷10×0.5］10.5（2）批準后。借：其他應收款　　　　　　　　　　　　 5營業外支出　　　　　　　　　　　 5.5貸：待處理財產損溢　　　　　　　　　 10.5</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/b6db7b69570cd654a442a660b378db05.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061746.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">7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_3061744.html" target="_blank" class="content pl-56 text-ellipsis-3">相關賬務處理如下：借：生產成本　　　　　　　　　　　　 201制造費用　　　　　　　　　　　　　 42管理費用　　　　　　　　　　　　 2.1貸：原材料　　　　　　　　　　　　 245.1</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/1af259bc3a3b5872d2a45a223c875483.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061744.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</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_3061743.html" target="_blank" class="content pl-56 text-ellipsis-3">選項A 錯誤，甲企業收到銀行匯票并送存銀行，應確認銀行存款增加，而非其他貨幣資金增加。選項D 錯誤，銷售M 材料應確認其他業務收入，結轉其他業務成本，由于甲企業發出材料采用先進先出法，12 月初結存M 材料12 噸，13 日對外銷售M 材料未超過月初結存量，應以月初M 材料單位成本計算銷售材料成本，即銷售材料成本＝ 240÷12×3 ＝ 60（萬元）。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/2e94b9d78d55a1772f0dfa63aa7fd63a.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061743.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">10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_3061742.html" target="_blank" class="content pl-56 text-ellipsis-3">取得的增值稅專用發票上注明的增值稅稅額可以抵扣，記入“應交稅費——應交增值稅（進項稅額）”科目；運輸途中的合理損耗不影響采購總成本，故甲企業購進M 材料的入賬成本為210 萬元。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/9c75d208b2cbda514e26ac1a82ba51e8.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061742.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</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_3061741.html" target="_blank" class="content pl-56 text-ellipsis-3">對于收取手續費方式下的委托代銷，委托方應在收到代銷清單時確認收入。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/4e624724f153beddc4bf6a7a93e5c145.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061741.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</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_3061740.html" target="_blank" class="content pl-56 text-ellipsis-3">本題考查的是對對賬的理解。賬證核對是指核對會計賬簿記錄與原始憑證、記賬憑證的時間、憑證字號、內容、金額等是否一致，記賬方向是否相符，題干表述正確。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/9fdd052973b194ce2a1df30776ab3f80.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061740.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</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_3061737.html" target="_blank" class="content pl-56 text-ellipsis-3">企業購置固定資產支付的現金應作為“投資活動產生的現金流出”項目列示，</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/be58e35a5d2c455838037ba4ff96fe73.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061737.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">12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_3061736.html" target="_blank" class="content pl-56 text-ellipsis-3">為了使各期成本、費用資料可比，制造費用項目一經確定，不應任意變更。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/6cd88bd79675de488b8f12c5590cd6a1.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061736.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/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">12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_3061735.html" target="_blank" class="content pl-56 text-ellipsis-3">每一資產負債表日，企業應當重新估計未來銷售退回情況，如有變化，應當作為會計估計變更進行會計處理。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/b8a16621f72f3f1607fd97744d910e70.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=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3061735.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/31d573d227ff7d1932a1ed9f15b3081f.png" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="info" data-v-645ad734><div id="g1z3zd8bz4p" class="name text-ellipsis" 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