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Tue Jun 12 15:58:48 CST 2018

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　　單項選擇題

　　某企業(yè)盤點中發(fā)現(xiàn)盤虧一臺設(shè)備，原始價值50 000元，已計提折舊10 000元。根據(jù)事先簽訂的保險合同，保險公司應(yīng)賠償30 000元，則扣除保險公司賠償后剩余的凈損失10 000元應(yīng)計入（　?。?。

　　A.累計折舊

　　B.營業(yè)外支出

　　C.管理費用

　　D.資本公積

【我要糾錯】責(zé)任編輯：肖肖

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