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第12章收入、费用和利润本章属于重点章节,经常与财务报表、前期会计差错更正、资产负债表日后事项等内容结合出计算题或综合题,考生应引起特别注意。
Chapter 12 Revenue, Expenses and Profits This chapter is a key chapter. Candidates should be given special attention when they often combine calculation questions or comprehensive questions with financial statements, pre-accounting errors and post balance sheet events.