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企业接受投资者投入的一项无形资产,应按( )作为入账价值

单选题
2021-09-01 23:11
A、公允价值
B、投资方的账面价值
C、投资合同或协议约定的价值(但合同或协议约定的价值不公允的除外)
D、投资方的账面价值
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正确答案
C

试题解析

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