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提问人:网友w*****2 发布时间:2023年1月15日 16:41
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某企业存货的可变现净值以外币确定,在确定存货的期末价值时,需要将存货可变现净值折算为记账本位币金额,对于折算后的金额小于成本的差额应计入()。

A . 资产减值损失

B . 财务费用

C . 营业外支出

D . 管理费用

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