存货的“可变现净值“是指存货对外销售可收回的经济利益的净流入。(2.7)
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由于自然灾害或意外事故造成的存货毁损,经批准后,应先扣除残值和可以收回的保险赔偿,然后将净损失转作营业外支出。(3.4)
A. 对
B. 错
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