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【简答题】
某企业2009年12月31日存货的账面余额为30 000元,预计可变现净值为29 000元。2010年12月31日存货的账面余额仍为30 000元,预计可变现净值为31 000元。2010年末应冲减的存货跌价准备为( )元。 A.2 000 B.1 000 C.9 000 D.3 000 A. B. C. D.
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