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【单选题】
某设备的账面原价为 80 000 元 , 预计使用年限为 5 年 , 预计净残值为 5 000 元 , 按年数总和法计提折旧。该设备在第 3 年应计提的折旧额为 ( ) 元。A.
15 000
B.
30 000
C.
10 000
D.
5 000
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