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id="9spr32b" class="slide-shadow" data-v-645ad734></div></div> <div id="nzgs89e" class="work-list" data-v-645ad734><div id="9d8kbta" class="dynamic-item" data-v-645ad734> <div id="nu83wol" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/31/70/13_avatar_middle.jpg?t=2026052814" alt class="head"> <div id="4npg7cz" class="name-time"><div id="xelxmol" class="name">李大官人</div> <div id="ik3hzrt" class="time">26分鐘前</div></div> <div id="5dkcuwo" class="more-handle iconfont icon-more"><div id="9lnkmog" class="more-list-box">         <div id="wyqsaxz" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084272.html" target="_blank" class="content pl-56 text-ellipsis-3">只有同一控制下的企業合并不看公允，非同控和重大影響共同控制都看對價的公允</a> <div id="liurovs" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/82ccada94599cd83ec2108ebf7a3ee1f.png?x-oss-process=style/W300" class="list"></div>  <div id="iprykhj" class="handle-box flex-center-between pl-56"><a 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src="https://al3.acc5.com/2c99a9713e772aa35b09d962dad87c1d.jpg?x-oss-process=style/W300" class="list"></div>  <div id="ykhtan3" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="i3bd4c7" class="flex-center"><a href="/community/dynamic_3084270.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="oaxur92" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="yaxzwob" class="work-list" data-v-645ad734><div id="jvxzw48" class="dynamic-item" data-v-645ad734> <div id="bi83fcz" 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="z38in37" class="name-time"><div id="fc8ogia" class="name">陽光的早晨</div> <div id="8fhzvnf" class="time">36分鐘前</div></div> <div id="mdart83" class="more-handle iconfont icon-more"><div id="zbyv334" class="more-list-box">         <div id="dprjgt3" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084268.html" target="_blank" class="content pl-56 text-ellipsis-3">自然人之間的借款合同對支付<br />利息沒有約定或者約定不明確的，<br />視為不支付利息。</a> <div id="y3gspby" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/23c43a950dadc065b518ea54256e49a8.png?x-oss-process=style/W300" class="list"></div>  <div id="jqsebog" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="yqszgik" class="flex-center"><a href="/community/dynamic_3084268.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="zbdpgyv" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="bnpwtgs" class="work-list" data-v-645ad734><div id="sjgtqif" class="dynamic-item" data-v-645ad734> <div id="mol8gtl" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/28/91/40_avatar_middle.jpg?t=1651203241" alt class="head"> <div id="jgnkcuw" class="name-time"><div id="97s8ias" class="name">w°天會亮?心會暖</div> <div id="tpm3htl" class="time">59分鐘前</div></div> <div id="ewt3s2c" class="more-handle iconfont icon-more"><div id="izlnurj" class="more-list-box">         <div id="pr3mzvs" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084263.html" target="_blank" class="content pl-56 text-ellipsis-3">加油加油加油</a>   <div id="c8urtqn" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g43qspm" class="flex-center"><a href="/community/dynamic_3084263.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="4z2tvxu" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="mi8gyfc" class="work-list" data-v-645ad734><div id="9se8wif" class="dynamic-item" data-v-645ad734> <div id="dahe8zr" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/31/70/13_avatar_middle.jpg?t=2026052814" alt class="head"> <div id="ryahoqh" class="name-time"><div id="9izlnkr" class="name">李大官人</div> <div id="ho48wyq" class="time">1小時前</div></div> <div id="htqn32b" class="more-handle iconfont icon-more"><div id="frdacub" class="more-list-box">         <div id="tvrd9fr" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084258.html" target="_blank" class="content pl-56 text-ellipsis-3">可辨認公允價值只給合并報表用，個別報表用不上</a> <div id="ikrikm3" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/205bf796634d420c8eaffd37059ae96b.png?x-oss-process=style/W300" class="list"></div>  <div id="oarjg83" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="5wn3ygd" class="flex-center"><a href="/community/dynamic_3084258.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="he383xe" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="wtv3739" class="work-list" data-v-645ad734><div id="b3fctfc" class="dynamic-item" data-v-645ad734> <div id="m3qne4o" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/43/27/16_avatar_middle.jpg?t=1730969820" alt class="head"> <div id="za82j8d" class="name-time"><div id="4ypr8i7" class="name">Annaly</div> <div id="8p3mtvc" class="time">1小時前</div></div> <div id="b3zbdvc" class="more-handle iconfont icon-more"><div id="3o8r8m3" class="more-list-box">         <div id="n3ly9v3" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084257.html" target="_blank" class="content pl-56 text-ellipsis-3">有限合伙企業：至少有一名普通合伙人</a>   <div id="88aho8y" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="efceb4q" class="flex-center"><a href="/community/dynamic_3084257.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="kwd88yf" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="tvm8x8w" class="work-list" data-v-645ad734><div id="duwiuwt" class="dynamic-item" data-v-645ad734> <div id="pmtvs4l" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/85/95/67_avatar_middle.jpg?t=1713960759" alt class="head"> <div id="fryaho8" class="name-time"><div id="lr8df8o" class="name">醜小丫</div> <div id="ugi3tv8" class="time">1小時前</div></div> <div id="ycszb8k" class="more-handle iconfont icon-more"><div id="yp83bdf" class="more-list-box">         <div id="0ce32u3" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084256.html" target="_blank" class="content pl-56 text-ellipsis-3">在銷售產品或提供勞務的同時,應當將銷售取得的貨款或應收貨款在本次商品銷售或勞務提供產生的收入與獎勵積分的公允價值之間進行分配,將取得的貨款或應收貨款扣除獎勵積分公允價值的部分確認為收入、獎勵積分的公允價值確認為遞延收益。</a> <div id="fmogdvx" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/aeae6572f45d1c7f771ca560d5a8f29b.png?x-oss-process=style/W300" class="list"></div>  <div id="pgd4ov8" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="k3dfcev" class="flex-center"><a href="/community/dynamic_3084256.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="vmt2oqn" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="9nkmebt" class="work-list" data-v-645ad734><div id="x388oqi" class="dynamic-item" data-v-645ad734> <div id="yp9k3me" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/43/27/16_avatar_middle.jpg?t=1730969820" alt class="head"> <div id="ax3umta" class="name-time"><div id="f9ikr83" class="name">Annaly</div> <div id="urt3gqs" class="time">1小時前</div></div> <div id="stq3khe" class="more-handle iconfont icon-more"><div id="3qxugik" class="more-list-box">         <div id="cdkhebn" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084255.html" target="_blank" class="content pl-56 text-ellipsis-3">(1)有限合伙人喪失償債能力與退伙無關；<br />(2)有限合伙人喪失民事行為能力，不得要求其退伙。</a>   <div id="lcjgd8v" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="u3celyv" class="flex-center"><a href="/community/dynamic_3084255.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="np3kcyv" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="fw3khew" class="work-list" data-v-645ad734><div id="h28yvs3" class="dynamic-item" data-v-645ad734> <div id="y83byfc" class="user-info flex-center"><img src="https://pic1.acc5.cn/012/59/27/58_avatar_middle.jpg?t=1651217029" alt class="head"> <div id="qhjlxpr" class="name-time"><div id="4jv8biu" class="name">夏天</div> <div id="gx3lnk2" class="time">1小時前</div></div> <div id="n3l373c" class="more-handle iconfont icon-more"><div id="ulxevia" class="more-list-box">         <div id="ebyaczq" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084253.html" target="_blank" class="content pl-56 text-ellipsis-3">連續106天打卡每日一練的任務，累計打卡1348天，堅持打卡，考試必過~</a> <div id="hjasew8" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/df87763ceeccc4cf5cbe345c7c9644bc.png?x-oss-process=style/W300" class="list"></div>  <div id="9hjgyqi" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="zqsz8l8" class="flex-center"><a href="/community/dynamic_3084253.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="liurtp8" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="kwyv7if" class="work-list" data-v-645ad734><div id="r4ovxer" class="dynamic-item" data-v-645ad734> <div id="gho2obt" class="user-info flex-center"><img src="https://pic1.acc5.cn/012/59/27/58_avatar_middle.jpg?t=1651217029" alt class="head"> <div id="483um28" class="name-time"><div id="jac83eb" class="name">夏天</div> <div id="ovc3zro" class="time">1小時前</div></div> <div id="xzm3ifb" class="more-handle iconfont icon-more"><div id="xpmryqi" class="more-list-box">         <div id="lnovsfh" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084252.html" target="_blank" class="content pl-56 text-ellipsis-3">在銷售產品或提供勞務的同時,應當將銷售取得的貨款或應收貨款在本次商品銷售或勞務提供產生的收入與獎勵積分的公允價值之間進行分配,將取得的貨款或應收貨款扣除獎勵積分公允價值的部分確認為收入、獎勵積分的公允價值確認為遞延收益</a> <div id="43a3jlc" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/2844d9837a81b1302b19a5ff09dac837.png?x-oss-process=style/W300" class="list"></div>  <div id="8izgnzl" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="p38ifcu" class="flex-center"><a href="/community/dynamic_3084252.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="83n3p3g" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="ykm3fce" class="work-list" data-v-645ad734><div id="l8e8s3e" class="dynamic-item" data-v-645ad734> <div id="proqnfh" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/43/27/16_avatar_middle.jpg?t=1730969820" alt class="head"> <div id="9gnpmy7" class="name-time"><div id="ovsuwol" class="name">Annaly</div> <div id="9xe3dfc" class="time">1小時前</div></div> <div id="iegnpmo" class="more-handle iconfont icon-more"><div id="3pw7kri" class="more-list-box">         <div id="xz38fxp" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084250.html" target="_blank" class="content pl-56 text-ellipsis-3">合伙協議無約定的情況下，全體普通合伙人是合伙事務的共同執行人</a>   <div id="83wdf2h" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="riahzrt" class="flex-center"><a href="/community/dynamic_3084250.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="pwsuwtq" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="ubxebdk" class="work-list" data-v-645ad734><div id="nubdasu" class="dynamic-item" data-v-645ad734> <div id="spwyqnp" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/43/27/16_avatar_middle.jpg?t=1730969820" alt class="head"> <div id="a3okrjg" class="name-time"><div id="szgsu8r" class="name">Annaly</div> <div id="cjld33t" class="time">1小時前</div></div> <div id="c4p3jwn" class="more-handle iconfont icon-more"><div id="mz3movx" class="more-list-box">         <div id="ac38zwi" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084249.html" target="_blank" class="content pl-56 text-ellipsis-3">(1)有限合伙人不執行合伙事務；<br />(2)執行事務合伙人執行合伙事務所產生的收益歸合伙企業，所產生的費用和虧損由合伙企業承擔，只有“因自己的過錯”造成合伙財產損失的，才應向合伙企業或其他合伙人負賠償責任；</a>   <div id="el8cj83" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="amtqnzg" class="flex-center"><a href="/community/dynamic_3084249.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="9lhok3c" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="p3sjl83" class="work-list" data-v-645ad734><div id="df38rjg" class="dynamic-item" data-v-645ad734> <div id="xegszg3" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/43/27/16_avatar_middle.jpg?t=1730969820" alt class="head"> <div id="rjlsprd" class="name-time"><div id="lnuwoq8" class="name">Annaly</div> <div id="gdasp8y" class="time">1小時前</div></div> <div id="pbxz8mj" class="more-handle iconfont icon-more"><div id="kxzgdax" class="more-list-box">         <div id="k8dprjg" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084247.html" target="_blank" class="content pl-56 text-ellipsis-3">（1）普通轉變有限，對其作為普通合伙人期間合伙企業發生的債務承擔無限連帶責任；<br />（2）有限轉變普通，對其作為有限合伙人期間有限合伙企業發生的債務承擔無限連帶責任；<br />（3）有限合伙企業僅剩有限合伙人的，應當解散。</a>   <div id="gdfxurt" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="b8pm8oq" class="flex-center"><a href="/community/dynamic_3084247.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="ahoqia4" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="czb8spr" class="work-list" data-v-645ad734><div id="iaxphz3" class="dynamic-item" data-v-645ad734> <div id="surog3a" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/31/70/13_avatar_middle.jpg?t=2026052814" alt class="head"> <div id="lxumewd" class="name-time"><div id="mdpwyqn" class="name">李大官人</div> <div id="3gn3urj" class="time">1小時前</div></div> <div id="lnphzr9" class="more-handle iconfont icon-more"><div id="oqs9eld" class="more-list-box">         <div id="4xe38bo" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3084246.html" target="_blank" class="content pl-56 text-ellipsis-3">正確解法</a> <div id="snp83ho" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/f8c90d92fe6b30ccb2a68abedcd1f6ea.jpg?x-oss-process=style/W300" class="list"></div>  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text-ellipsis-3">進行多種產品保本分析的方法包括加權平均法、聯合單位法、分算法、順序法和主要產品法等</a> <div id="owdpwdp" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/d2abba3ae74b8fb1e055473436909715.png?x-oss-process=style/W300" class="list"></div>  <div id="3fbt2vn" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="bj3amjl" class="flex-center"><a href="/community/dynamic_3084245.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g37ph8o" class="list iconfont icon-heart1">首贊</div></div></div></div></div></div></div> <div id="nlsj3vn" class="right-community" data-v-645ad734><div id="gssi646" class="head" data-v-645ad734><img width="100%" height="100%" src="https://al3.acc5.com/101d95c46168d2a749d0245aff9a6da1.png" alt data-v-645ad734></div> <div id="oi5p0qf" class="info" data-v-645ad734><div id="h2nbpqh" class="name text-ellipsis" data-v-645ad734>中級考試交流圈</div> <div title="中級考試學習交流，打卡，報團學習~" class="intro 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\u002F\u003E（3）有限合伙企業僅剩有限合伙人的，應當解散。",rs_ids:g,rs_type:a,attr:a,heat:54,remark:c,is_top:a,interactive_time:ab,from_platform:a,resources:{image:[],files:[],video:[]},is_praise:a,is_my:a,name:e,quote:c,assignments_type:a,assignments_status:f,topics:[{id:l,name:m,status:b,type:j,cat_id:k}],is_follow:f,user:{uid:o,nickname:u,username:v,head:w,type:b,is_teacher:a},community:{id:d,name:e,is_controller:a,is_in:a},loading:i},{id:3084246,uid:s,cid:d,type:h,addtime:n,share_count:a,praise_count:a,comm_count:a,status:b,update_time:1779943192,browse_count:h,content:"正確解法",rs_ids:ac,rs_type:b,attr:a,heat:k,remark:c,is_top:a,interactive_time:1779948379,from_platform:a,resources:{image:[{rs_id:8115903,name:"1779943190240.jpg",url:"https:\u002F\u002Fal3.acc5.com\u002Ff8c90d92fe6b30ccb2a68abedcd1f6ea.jpg",type:p,status:b,duration:a,cover:g,remark:c,thumb:"https:\u002F\u002Fal3.acc5.com\u002Ff8c90d92fe6b30ccb2a68abedcd1f6ea.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:[ac],topics:[{id:l,name:m,status:b,type:j,cat_id:k}],is_follow:f,user:{uid:s,nickname:z,username:A,head:B,type:b,is_teacher:a},community:{id:d,name:e,is_controller:a,is_in:a},loading:i},{id:3084245,uid:t,cid:d,type:h,addtime:n,share_count:a,praise_count:a,comm_count:a,status:b,update_time:1779943091,browse_count:h,content:"進行多種產品保本分析的方法包括加權平均法、聯合單位法、分算法、順序法和主要產品法等",rs_ids:ad,rs_type:b,attr:a,heat:71,remark:c,is_top:a,interactive_time:1779947816,from_platform:a,resources:{image:[{rs_id:8115897,name:"name1779943085242.png",url:"https:\u002F\u002Fal3.acc5.com\u002Fd2abba3ae74b8fb1e055473436909715.png",type:p,status:b,duration:a,cover:g,remark:c,thumb:"https:\u002F\u002Fal3.acc5.com\u002Fd2abba3ae74b8fb1e055473436909715.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:[ad],topics:[{id:l,name:m,status:b,type:j,cat_id:k}],is_follow:f,user:{uid:t,nickname:C,username:D,head:E,type:b,is_teacher:a},community:{id:d,name:e,is_controller:a,is_in:a},loading:i}],page:y,notData:i,loading:i},ID:"1772236"}],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:ae,uid:ae,admin_id:g,dbid:g}}},serverRendered:P,routePath:"\u002Fcommunity\u002Fdynamic_1772236.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:c}}}}(0,1,null,55,"中級考試交流圈",-1,"",3,false,5,53,342,"題目筆記","1小時前",9432716,4,1772236,9458253,10317013,12592758,"Annaly","2875569829","https:\u002F\u002Fpic1.acc5.cn\u002F009\u002F43\u002F27\u002F16_avatar_middle.jpg?t=1730969820",10151131,2,"李大官人","PACC513077998726","https:\u002F\u002Fpic1.acc5.cn\u002F010\u002F31\u002F70\u002F13_avatar_middle.jpg?t=2026052814","夏天","z7kkju","https:\u002F\u002Fpic1.acc5.cn\u002F012\u002F59\u002F27\u002F58_avatar_middle.jpg?t=1651217029",16132329,"http:\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FtqRiaNianNl1krjgcQ0KYGLQ7QMrPWb2Wctn0CyrCnRjVUHhWianViahgw\u002F0","劉沙沙13292972739",12822941,18856,1685615402,116401,"2023-08-07","房地產開發企業購入的土地使用權用于建造商品房時，相關的土地使用權賬面價值應作為無形資產核算，不轉入商品房成本。（　　）",3402429,true,"8115990",68,12629056,"8115977",12368768,"8115968",9289140,"8115918",1779947163,9859567,"8115916","8115912","8115909",1779948896,"8115903","8115897","-"));</script><script 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