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【单选题】
被审计单位“销售费用”明细账中记有下列费用,审计人员应予以认可的是(    )。
A.
研究与开发费    
B.
销售退回
C.
销售机构的经费    
D.
融资租入固定资产的租赁费
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A.
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B.
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C.
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D.
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