王某向楊某借款20萬元，2021年1月10日到期；一個(gè)月后，王某又向楊某借款10萬元，2021年3月1日到期。楊某曾向王某借款25萬元，2021年10月1日到期。2021年4月1日，雙方均未向?qū)Ψ街鲝堖^債權(quán)，根據(jù)合同法律制度的規(guī)定，下列表述正確的有（　?。?/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="王某向楊某借款20萬元，2021年1月10日到期；一個(gè)月后，王某又向楊某借款10萬元，2021年3月1日到期。楊某曾向王某借款25萬元，2021年10月1日到期。2021年4月1日，雙方均未向?qū)Ψ街鲝堖^債權(quán)，根據(jù)合同法律制度的規(guī)定，下列表述正確的有（　?。?。"><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" 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class='nickname'>悅悅要過注會(huì)：</span>講了啥啊這無語</div> <div id="4giyxza" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="isyidfp" class="time" data-v-645ad734>2022-09-18</div> <div id="9msavis" class="flex-center comment-vis" data-v-645ad734><div id="anint9g" class="handle-list iconfont icon-comment" data-v-645ad734>2</div> <div id="dhbz5nz" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> <div id="bt3d3x1" class="reply-box" data-v-645ad734><div data-v-645ad734><div id="7htbpvb" class="reply-list" style="display:;" data-v-645ad734><div id="lzb7tnj" class="reply-content" data-v-645ad734><span id="f7dv9pf" class='nickname'>潔凈的冬天：</span>別難過o(╥﹏╥)o</div> <div id="7vxvdnt" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="l5hhhjl" class="reply-time" data-v-645ad734>2022-11-24</div> <div id="xv53jrh" class="flex-center reply-comment-vis" data-v-645ad734><div id="1nzrnd5" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="hp7llh5" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div></div></div><div data-v-645ad734><div id="5z19pvt" class="reply-list" style="display:none;" data-v-645ad734><div id="wy4o9vm" class="reply-content" data-v-645ad734><span id="svpj9cs" class='nickname'>潔凈的冬天：</span>把答案講了一遍了?(ˉ?ˉ?)</div> <div id="hhdxpbr" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="19lxjvf" class="reply-time" data-v-645ad734>2022-12-06</div> <div id="39rfpl1" class="flex-center reply-comment-vis" data-v-645ad734><div id="zlvtd9d" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="xlzxhr1" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div></div></div> <div id="v119xht" class="reply-textarea-wrap" style="display:none;" data-v-645ad734><div id="tfpan1e" class="reply-textarea-box" data-v-645ad734><div contenteditable="true" id="reply-input-0" class="textarea-input" data-v-645ad734></div> <div id="dgts6df" class="handle-icon" data-v-645ad734><div id="mani4xk" class="iconfont icon-face" data-v-645ad734><div id="vflr9nx" class="select-face-box" data-v-645ad734><div id="mhjtdn6" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/051c3134a67ccb9107e12c46c047b236.png" alt data-v-645ad734></div><div id="mwxsyoj" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/6cdcf6903264948197b17218f4384e60.png" alt data-v-645ad734></div><div id="i1ezja9" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/99c71f021b58eef26d5ec2a78f864df8.png" alt data-v-645ad734></div><div id="y9b9499" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/200bffbeab1992e6739d41402399497f.png" alt data-v-645ad734></div><div id="lg1cf6q" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/b77ddb4b2a26ec44d21320d29b1aa8cd.png" alt data-v-645ad734></div><div id="u9ia6a1" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/4c7186958cd74b0b07129c2380f157cb.png" alt data-v-645ad734></div><div id="1b1eoji" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/00483faaf38152601cd4271acc13b09a.png" alt data-v-645ad734></div><div id="pv91h4o" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/ad2eaae3aaec6b1c11320e813de6f51f.png" alt data-v-645ad734></div><div id="4g7qp6s" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/fa3b7147052ef9588a1a3c29a3ec0185.png" alt data-v-645ad734></div><div id="4nba9dj" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/6c470cc4ecd3fb22ec878bc30e3dddd1.png" alt data-v-645ad734></div><div id="vmsg4nt" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/6dea5bc2517464079b5d026765924682.png" alt data-v-645ad734></div><div id="wyto6zu" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/462c4d0196eb1d4a4799745dffdce67c.png" alt data-v-645ad734></div><div id="mpkb7wg" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/a3df901b813649a4bc309cbffb839ad7.png" alt data-v-645ad734></div><div id="vznxl1h" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/41c1e217794ce535c7901b6d717bff1a.png" alt data-v-645ad734></div><div id="sg4yt9p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/48f9cef51ce4afe78b3ada6b7d815351.png" alt data-v-645ad734></div><div id="mjpsc6j" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/9b68b2a4ff4db4d7dff6dc34b4e758fd.png" alt data-v-645ad734></div><div id="btduewx" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/0fd50150d05cd4a17809052f04680cb8.png" alt data-v-645ad734></div><div id="upoyegq" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/2dc65fd678d59ee51cc572672f90189e.png" alt data-v-645ad734></div><div id="kml641j" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/8599c007a97aedcde5c64b9d3d1f85f5.png" alt data-v-645ad734></div><div id="1vj16g9" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/bb34407a8b09a628ec9c3cede09d3bda.png" alt data-v-645ad734></div><div id="af4blyx" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/7d1aeeef663b0a93faa174864d52d87e.png" alt data-v-645ad734></div><div id="ou1ui4l" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/3a0c383ee0918825f4b15194ac7bd53d.png" alt data-v-645ad734></div><div id="qa4an1u" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/69d50e6a7e3442ee1a6a8912b4285044.png" alt data-v-645ad734></div><div id="fw4hc1j" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/faa0d8e87d81933819fbba222815a929.png" alt data-v-645ad734></div><div id="gfxh9gb" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/2bc458bdaa9bf8b79b7693451ed7381f.png" alt data-v-645ad734></div><div id="kyid1v4" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/3fccf1b8b8fea37c0caf9c4b5b7ee1ae.png" alt data-v-645ad734></div></div></div></div></div> <div id="scis1dy" class="reply-btn ban-select" data-v-645ad734>回復(fù)</div></div> <div id="ihcm2hg" class="spread-pack-comment flex-center-between" data-v-645ad734><div id="4bpcjxs" class="spread-comment iconfont icon-down" data-v-645ad734>展開1條回復(fù)</div> <div id="4p4lg6j" class="pack-comment iconfont icon-up1" style="display:none;" data-v-645ad734>收起</div></div></div></div></div></div>  <div id="c4fhk7y" class="work-content" data-v-645ad734><div id="21mhc7i" class="community-header mt-30" data-v-645ad734> 推薦帖子 <div id="v1t1r1z" class="slide-shadow" data-v-645ad734></div></div> <div id="7fvp7xv" class="work-list" data-v-645ad734><div id="fp1bbht" class="dynamic-item" data-v-645ad734> <div id="3dnlzzx" 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="bnjj1d1" class="name-time"><div id="hzhv3t9" class="name">思念</div> <div id="hr19hdb" class="time">29秒前</div></div> <div id="11jvdhf" class="more-handle iconfont icon-more"><div id="z661upo" class="more-list-box">         <div id="avje9sr" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085618.html" target="_blank" class="content pl-56 text-ellipsis-3">每天堅(jiān)持打卡</a>   <div id="rmwrqaz" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="tl1fr99" class="flex-center"><a href="/community/dynamic_3085618.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="3vxjh1l" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="5jvtrvr" class="work-list" data-v-645ad734><div id="nzvt9h9" class="dynamic-item" data-v-645ad734> <div id="pxjh1v1" class="user-info flex-center"><img src="https://pic1.acc5.cn/012/43/68/16_avatar_middle.jpg?t=1651216986" alt class="head"> <div id="3htr91z" class="name-time"><div id="xh19jtt" class="name">在路上……</div> <div id="ltfdh91" class="time">4小時(shí)前</div></div> <div id="n9rrfvf" class="more-handle iconfont icon-more"><div id="3l1ll7t" class="more-list-box">         <div id="xvtdb51" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085524.html" target="_blank" class="content pl-56 text-ellipsis-3">打卡打卡</a>   <div id="vh1vflx" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="ppzjhtt" class="flex-center"><a href="/community/dynamic_3085524.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="vvxvfd9" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="xhh1h9b" class="work-list" data-v-645ad734><div id="3htdzv1" class="dynamic-item" data-v-645ad734> <div id="39fdbn1" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/ic3ibEjvYaKJxdZwxblB58LgibqIIuy4XYv0PC8GzOdib1OnyRA42rOo3Q/0" alt class="head"> <div id="ldppbx1" class="name-time"><div id="9hffn9x" class="name">東山崗上</div> <div id="wpkfanb" class="time">5小時(shí)前</div></div> <div id="y6wrfhg" class="more-handle iconfont icon-more"><div id="vqwr9nx" class="more-list-box">         <div id="4x96y4x" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085503.html" target="_blank" class="content pl-56 text-ellipsis-3">尚未完成，不能進(jìn)營業(yè)成本，先進(jìn)存貨成本。</a> <div id="ylgfprb" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/4fc44d181519c3bcd19775c3f6081812.png?x-oss-process=style/W300" class="list"></div>  <div id="b9zh9t1" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="ddbnlxh" class="flex-center"><a href="/community/dynamic_3085503.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="9j99zhh" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="f1zx99j" class="work-list" data-v-645ad734><div id="t3v9xvt" class="dynamic-item" data-v-645ad734> <div id="d1119ht" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/16/57/46_avatar_middle.jpg?t=1651203221" alt class="head"> <div id="pp1plxv" class="name-time"><div id="txhcx46" class="name">糖糖</div> <div id="m9l91ih" class="time">5小時(shí)前</div></div> <div id="fa46mhj" class="more-handle iconfont icon-more"><div id="7oj1j6x" class="more-list-box">         <div id="9qdcizj" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085490.html" target="_blank" class="content pl-56 text-ellipsis-3">1111111</a>   <div id="coqa1sr" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="vb1meoy" class="flex-center"><a href="/community/dynamic_3085490.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="w6zjtsj" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="nmscbdn" class="work-list" data-v-645ad734><div id="cfa61es" class="dynamic-item" data-v-645ad734> <div id="ojaojeg" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/26/82/55_avatar_middle.jpg?t=1651203238" alt class="head"> <div id="gbp11ms" class="name-time"><div id="vx9e11u" class="name">獨(dú)一no二的圈圈</div> <div id="edup4lk" class="time">5小時(shí)前</div></div> <div id="ym4edni" class="more-handle iconfont icon-more"><div id="xhnx61n" class="more-list-box">         <div id="n1xsn9y" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085488.html" target="_blank" class="content pl-56 text-ellipsis-3">加油加油加油加油加油</a>   <div id="1sgtdn1" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="boye6pv" class="flex-center"><a href="/community/dynamic_3085488.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="9d4zj1b" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="rq9tdft" class="work-list" data-v-645ad734><div id="djeoy1b" class="dynamic-item" data-v-645ad734> <div id="d6dpvxh" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/et9q9FvjBBpTPtdDyBCMSiawwhsml6ZyrIsic9agbQOGuwJquM8ic4WXw/0" alt class="head"> <div id="6ytd9gq" class="name-time"><div id="o6mieqa" class="name">Weng木易</div> <div id="me4qkww" class="time">7小時(shí)前</div></div> <div id="8uueoma" class="more-handle iconfont icon-more"><div id="wyw4use" class="more-list-box">         <div id="cmyi6e6" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085446.html" target="_blank" class="content pl-56 text-ellipsis-3">加油加油加油</a>   <div id="6kwuoca" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="ee4cwi4" class="flex-center"><a href="/community/dynamic_3085446.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="siug46e" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="q6wwg46" class="work-list" data-v-645ad734><div id="yaoigig" class="dynamic-item" data-v-645ad734> <div id="ccoyiqa" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/16/69/53_avatar_middle.jpg?t=1769822712" alt class="head"> <div id="k6scomy" class="name-time"><div id="6w6y4u6" class="name">yoyi</div> <div id="sccwy4c" class="time">13小時(shí)前</div></div> <div id="4yausus" class="more-handle iconfont icon-more"><div id="yiwwgeq" class="more-list-box">         <div id="isqo6y4" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085399.html" target="_blank" class="content pl-56 text-ellipsis-3">普通股股數(shù)＝380/（3－1）＝190（萬股）；所有者權(quán)益＝190×12＝2280（萬元）；權(quán)益乘數(shù)＝（2280＋3600）/2280＝2.58，所以，選項(xiàng)C正確。</a> <div id="ueq4q6a" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/1e1ce95ff055cdc20d1df4a31c4840f3.png?x-oss-process=style/W300" class="list"></div>  <div id="kiggcam" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="mge4qma" class="flex-center"><a href="/community/dynamic_3085399.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="gso6qom" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="wpk6f9e" class="work-list" data-v-645ad734><div id="t1erqhy" class="dynamic-item" data-v-645ad734> <div id="qwrbdyt" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/16/69/53_avatar_middle.jpg?t=1769822712" alt class="head"> <div id="nehjidq" class="name-time"><div id="j1mwr14" class="name">yoyi</div> <div id="pxjttrn" class="time">13小時(shí)前</div></div> <div id="rjhrpn1" class="more-handle iconfont icon-more"><div id="rpbznzl" class="more-list-box">         <div id="fb1fr91" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085396.html" target="_blank" class="content pl-56 text-ellipsis-3">在收購期內(nèi)，同意接受要約并不是承諾，而是預(yù)受</a> <div id="llzvhrf" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/220d944914350456e140a0d7ca0a1281.jpg?x-oss-process=style/W300" class="list"></div>  <div id="bl9lhd1" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="3nlhhdr" class="flex-center"><a href="/community/dynamic_3085396.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="fp99dnx" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="bvbhc41" class="work-list" data-v-645ad734><div id="xgs49xk" class="dynamic-item" data-v-645ad734> <div id="ih1z6wv" 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="9zfwg9y" class="name-time"><div id="e1wjt6l" class="name">財(cái)稅追夢人</div> <div id="tvh44kf" class="time">14小時(shí)前</div></div> <div id="1kjgqhn" class="more-handle iconfont icon-more"><div id="kx1me6s" class="more-list-box">         <div id="z4y44zu" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085382.html" target="_blank" class="content pl-56 text-ellipsis-3">只有90天了，加油</a>   <div id="bytoqav" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="wkfl4sc" class="flex-center"><a href="/community/dynamic_3085382.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="xfa6cqs" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="dy1bwgq" class="work-list" data-v-645ad734><div id="sytdy1q" class="dynamic-item" data-v-645ad734> <div id="e1hrxwy" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/35/89/39_avatar_middle.jpg?t=1746976073" alt class="head"> <div id="tkuez9g" class="name-time"><div id="9hgms6k" class="name">薔薇</div> <div id="6i1ak6y" class="time">14小時(shí)前</div></div> <div id="4a1hg74" class="more-handle iconfont icon-more"><div id="mdnpk2u" class="more-list-box">         <div id="knioqik" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085371.html" target="_blank" class="content pl-56 text-ellipsis-3">堅(jiān)持學(xué)習(xí)，堅(jiān)持打卡</a> <div id="oj96cqd" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/624006a3757825decb559f7dead9e491.jpg?x-oss-process=style/W300" class="list"></div>  <div id="gfsr4nx" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="c1u16yb" class="flex-center"><a href="/community/dynamic_3085371.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="6l1dnb9" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="ao9gb7h" class="work-list" data-v-645ad734><div id="bfazut9" class="dynamic-item" data-v-645ad734> <div id="bsnx6ek" 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="zt1trfd" class="name-time"><div id="bdbvtfd" class="name">牛牛</div> <div id="3drpl1v" class="time">14小時(shí)前</div></div> <div id="zlx1tdd" class="more-handle iconfont icon-more"><div id="htffrdp" class="more-list-box">         <div id="fdpzzxj" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085367.html" target="_blank" class="content pl-56 text-ellipsis-3">選項(xiàng)A，在收到預(yù)收款的次月納稅申報(bào)期內(nèi)預(yù)繳稅款。選項(xiàng)C，不涉及預(yù)繳稅款的規(guī)定。選項(xiàng)D，自納稅義務(wù)發(fā)生之日起至次月納稅申報(bào)期結(jié)束前預(yù)繳稅款。</a> <div id="jttdnxh" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/29aeae629208452a1ad972230f78d18b.png?x-oss-process=style/W300" class="list"></div>  <div id="1hddzjh" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="znllljr" class="flex-center"><a href="/community/dynamic_3085367.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="jh1f9tr" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="f9lxjhf" class="work-list" data-v-645ad734><div id="z11b1xx" class="dynamic-item" data-v-645ad734> <div id="j1tfdzl" class="user-info flex-center"><img src="https://pic1.acc5.cn/012/36/87/68_avatar_middle.jpg?t=1713908246" alt class="head"> <div id="5bb9h75" class="name-time"><div id="ff1rp1n" class="name">陽光的早晨</div> <div id="9vpdb1x" class="time">15小時(shí)前</div></div> <div id="rdd11hf" class="more-handle iconfont icon-more"><div id="l1zxh79" class="more-list-box">         <div id="zzx11bz" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085341.html" target="_blank" class="content pl-56 text-ellipsis-3">【解析】存貨單位成本=（40 000+600×850+350×900）÷（50+600+350）=865（元），2023年一季度末該存貨的賬面余額=（50+600+350-400）×865=519 000（元），<br />第一季度末該批存貨的可變現(xiàn)凈值為500 000元，小于賬面余額（成本），發(fā)生減值，所以2023年第一季度末該存貨的賬面價(jià)值為500 000元。</a> <div id="b1ljhtt" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/d5a417dd36efa8ba0cb0bc08ba963840.png?x-oss-process=style/W300" class="list"></div>  <div id="f1bpn9h" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="pzlj1fh" class="flex-center"><a href="/community/dynamic_3085341.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="r11bzl9" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="lj9trpn" class="work-list" data-v-645ad734><div id="j1fdp7h" class="dynamic-item" data-v-645ad734> <div id="rcm6lgb" class="user-info flex-center"><img src="https://pic1.acc5.cn/012/43/68/16_avatar_middle.jpg?t=1651216986" alt class="head"> <div id="mh4hceo" class="name-time"><div id="6ytvfpr" class="name">在路上……</div> <div id="er1yxsn" class="time">15小時(shí)前</div></div> <div id="j1qwg69" class="more-handle iconfont icon-more"><div id="6n9fl1v" class="more-list-box">         <div id="htf9bbn" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085324.html" target="_blank" class="content pl-56 text-ellipsis-3">打卡打卡</a>   <div id="nljvr9r" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="bdhdhhh" class="flex-center"><a href="/community/dynamic_3085324.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="lbjlph3" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="dlh17pz" class="work-list" data-v-645ad734><div id="hldjdtd" class="dynamic-item" data-v-645ad734> <div id="lfzffhv" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/09/73/30_avatar_middle.jpg?t=1651203945" alt class="head"> <div id="mxt9w6h" class="name-time"><div id="elzw9tl" class="name">??兔三日??</div> <div id="lkvrfqb" class="time">15小時(shí)前</div></div> <div id="u94499u" class="more-handle iconfont icon-more"><div id="w9woru4" class="more-list-box">         <div id="wdv9ijs" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3085308.html" target="_blank" class="content pl-56 text-ellipsis-3">努力努力努力</a> <div id="wrkl9u6" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/edda0b2cff074398bc9ffc8aa27408b0.jpg?x-oss-process=style/W300" class="list"></div>  <div id="a4o4gau" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會(huì)考試交流圈 </a> <div id="al9wqst" class="flex-center"><a href="/community/dynamic_3085308.html" 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head:"https:\u002F\u002Fpic1.acc5.cn\u002F009\u002F35\u002F89\u002F39_avatar_middle.jpg?t=1746976073",type:b,is_teacher:a},community:{id:d,name:e,is_controller:a,is_in:a},loading:h},{id:3085367,uid:ai,cid:d,type:j,addtime:B,share_count:a,praise_count:a,comm_count:a,status:b,update_time:1780154139,browse_count:n,content:"選項(xiàng)A，在收到預(yù)收款的次月納稅申報(bào)期內(nèi)預(yù)繳稅款。選項(xiàng)C，不涉及預(yù)繳稅款的規(guī)定。選項(xiàng)D，自納稅義務(wù)發(fā)生之日起至次月納稅申報(bào)期結(jié)束前預(yù)繳稅款。",rs_ids:aj,rs_type:b,attr:a,heat:86,remark:c,is_top:a,interactive_time:1780184087,from_platform:a,resources:{image:[{rs_id:8120424,name:"name1780154134009.png",url:"https:\u002F\u002Fal3.acc5.com\u002F29aeae629208452a1ad972230f78d18b.png",type:k,status:b,duration:a,cover:g,remark:c,thumb:"https:\u002F\u002Fal3.acc5.com\u002F29aeae629208452a1ad972230f78d18b.png?x-oss-process=style\u002FW300"}],files:[],video:[]},is_praise:a,is_my:a,name:e,quote:c,assignments_type:a,assignments_status:f,res:[aj],topics:[{id:r,name:s,status:b,type:n,cat_id:t}],is_follow:f,user:{uid:ai,nickname:"牛牛",username:"h7r9q2",head:"https:\u002F\u002Fpic1.acc5.cn\u002F014\u002F21\u002F81\u002F69_avatar_middle.jpg?t=1765616779",type:b,is_teacher:a},community:{id:d,name:e,is_controller:a,is_in:a},loading:h},{id:3085341,uid:ak,cid:d,type:j,addtime:D,share_count:a,praise_count:a,comm_count:a,status:b,update_time:1780152253,browse_count:l,content:"【解析】存貨單位成本=（40 000+600×850+350×900）÷（50+600+350）=865（元），2023年一季度末該存貨的賬面余額=（50+600+350-400）×865=519 000（元），\u003Cbr \u002F\u003E第一季度末該批存貨的可變現(xiàn)凈值為500 000元，小于賬面余額（成本），發(fā)生減值，所以2023年第一季度末該存貨的賬面價(jià)值為500 000元。",rs_ids:al,rs_type:b,attr:a,heat:140,remark:c,is_top:a,interactive_time:1780201881,from_platform:a,resources:{image:[{rs_id:8120399,name:"name1780152245887.png",url:"https:\u002F\u002Fal3.acc5.com\u002Fd5a417dd36efa8ba0cb0bc08ba963840.png",type:k,status:b,duration:a,cover:g,remark:c,thumb:"https:\u002F\u002Fal3.acc5.com\u002Fd5a417dd36efa8ba0cb0bc08ba963840.png?x-oss-process=style\u002FW300"}],files:[],video:[]},is_praise:a,is_my:a,name:e,quote:c,assignments_type:a,assignments_status:f,res:[al],topics:[{id:r,name:s,status:b,type:n,cat_id:t}],is_follow:f,user:{uid:ak,nickname:"陽光的早晨",username:"nj8nva",head:"https:\u002F\u002Fpic1.acc5.cn\u002F012\u002F36\u002F87\u002F68_avatar_middle.jpg?t=1713908246",type:b,is_teacher:a},community:{id:d,name:e,is_controller:a,is_in:a},loading:h},{id:3085324,uid:q,cid:d,type:b,addtime:D,share_count:a,praise_count:a,comm_count:b,status:b,update_time:1780150917,browse_count:l,content:Q,rs_ids:g,rs_type:a,attr:a,heat:R,remark:c,is_top:a,interactive_time:1780188203,from_platform:a,resources:{image:[],files:[],video:[]},is_praise:a,is_my:a,name:e,quote:c,assignments_type:a,assignments_status:f,submit_assignments_topic:c,topics:[],is_follow:f,user:{uid:q,nickname:S,username:T,head:U,type:b,is_teacher:a},community:{id:d,name:e,is_controller:a,is_in:a},loading:h},{id:3085308,uid:am,cid:d,type:v,addtime:D,share_count:a,praise_count:a,comm_count:b,status:b,update_time:1780149062,browse_count:C,content:"努力努力努力",rs_ids:an,rs_type:b,attr:a,heat:I,remark:c,is_top:a,interactive_time:1780201748,from_platform:a,resources:{image:[{rs_id:8120351,name:"1780149039896.jpg",url:"https:\u002F\u002Fal3.acc5.com\u002Fedda0b2cff074398bc9ffc8aa27408b0.jpg",type:k,status:b,duration:a,cover:g,remark:c,thumb:"https:\u002F\u002Fal3.acc5.com\u002Fedda0b2cff074398bc9ffc8aa27408b0.jpg?x-oss-process=style\u002FW300"}],files:[],video:[]},is_praise:a,is_my:a,name:e,quote:c,assignments_type:a,assignments_status:f,res:[an],topics:[{id:z,name:A,status:b,type:i,cat_id:a}],is_follow:f,user:{uid:am,nickname:"??兔三日??",username:"PACC513044453075",head:"https:\u002F\u002Fpic1.acc5.cn\u002F010\u002F09\u002F73\u002F30_avatar_middle.jpg?t=1651203945",type:b,is_teacher:a},community:{id:d,name:e,is_controller:a,is_in:a},loading:h},{id:3085301,uid:ao,cid:d,type:b,addtime:"16小時(shí)前",share_count:a,praise_count:a,comm_count:a,status:b,update_time:1780148190,browse_count:C,content:"現(xiàn)在開始備考，適合考幾門？",rs_ids:g,rs_type:a,attr:a,heat:v,remark:c,is_top:a,interactive_time:1780203318,from_platform:a,resources:{image:[],files:[],video:[]},is_praise:a,is_my:a,name:e,quote:c,assignments_type:a,assignments_status:f,submit_assignments_topic:c,topics:[],is_follow:f,user:{uid:ao,nickname:"Lucky橙",username:"sahdxv",head:"https:\u002F\u002Fpic1.acc5.cn\u002F011\u002F46\u002F24\u002F34_avatar_middle.jpg?t=1668693112",type:b,is_teacher:a},community:{id:d,name:e,is_controller:a,is_in:a},loading:h}],page:i,notData:h,loading:h},ID:"1068321"}],fetch:{"Footer:0":{linkData:[]}},error:c,state:{errRedirect:c,fromChannel:c,localStorage:{token:g,userInfo:{},fromChannel:c,kingdeeToken:c,wx:{hx:g,unionid:g},kingdeeInfo:{expire_num:ap,uid:ap,admin_id:g,dbid:g}}},serverRendered:N,routePath:"\u002Fcommunity\u002Fdynamic_1068321.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:c}}}}(0,1,null,56,"注會(huì)考試交流圈",-1,"",false,2,3,4,6,1068321,5,12674647,14981808,12436816,343,"題目筆記",53,10166953,9,74038,"5小時(shí)前",1780196415,161,"每日學(xué)習(xí)打卡","14小時(shí)前",7,"15小時(shí)前",10595852,13513816,"2022-12-06","王某向楊某借款20萬元，2021年1月10日到期；一個(gè)月后，王某又向楊某借款10萬元，2021年3月1日到期。楊某曾向王某借款25萬元，2021年10月1日到期。2021年4月1日，雙方均未向?qū)Ψ街鲝堖^債權(quán)，根據(jù)合同法律制度的規(guī)定，下列表述正確的有（　　）。",81,3402425,13121610,"潔凈的冬天","https:\u002F\u002Fpic1.acc5.cn\u002F014\u002F98\u002F18\u002F08_avatar_middle.jpg?t=2026053113",true,12239274,1780206451,"打卡打卡",29,"在路上……","c298fx","https:\u002F\u002Fpic1.acc5.cn\u002F012\u002F43\u002F68\u002F16_avatar_middle.jpg?t=1651216986",14539058,"8120587",9165746,30,9268255,17222351,"13小時(shí)前","8120449","yoyi","657816764","https:\u002F\u002Fpic1.acc5.cn\u002F010\u002F16\u002F69\u002F53_avatar_middle.jpg?t=1769822712","8120446",10351461,9358939,"8120431",14218169,"8120424",12368768,"8120399",10097330,"8120351",11462434,"-"));</script><script 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