A.105B.108C.113D.120
A.計入當期收益 B.計入遞延收益 C.售價高于其賬面價值的差額計入遞延收益,反之計入當期損益 D.售價高于其賬面價值的差額計入當期損益,反之計入遞延損益
A.51 B.55 C.58 D.67