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【单选题】
某企业的预期年收益为18万元,该企业的各单项资产的评估价值之和为60万元,企业所在行业的平均收益率为20%,以此作为适用资本化率计算出的商誉价值为( )。A.
40
B.
30
C.
20
D.
10
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