A.計入當期收益 B.計入遞延收益 C.售價高于其賬面價值的差額計入遞延收益,反之計入當期損益 D.售價高于其賬面價值的差額計入當期損益,反之計入遞延收益
A.622.2 B.648.2 C.666.4 D.686.4
A.3600 B.3864 C.3900 D.3960