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|<center>'''应纳税暂时性差异'''<br><img
src="https://attmcpa.kuaijigaodun.comcn/202110ueditor/652aebd7de631php/upload/image/20181029/1540800597264460.jpg " width="280"></center><small> 圖片來自知乎</small>
|}
递延所得税负债 2 400