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企业1月份发生下列支出:预付全年厂房租金24万元 ;支付上年第4季度银行借款利息2万元;以银行存款支付本月广告费3万元;预提本月应负担的银行借款利息0.5万元。按权责发生制确认的本月费用为( )万元。
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