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</p><p>D、出租無形資產使用權取得的收入</p><p>【正確答案】C </p><p>【答案解析】收入是指企業在日?；顒又行纬傻?、會導致所有者權益增加的、與所有者投入資本無關的經濟利益的總流入。銷售商品、提供勞務和出租無形資產使用權業務屬于企業的日?；顒?，其經濟利益流入屬于企業收入的范疇。對于企業從偶發的交易或事項中獲得的經濟利益，如工業企業出售無形資產所有權的凈收益，不屬于收入，而屬于企業的利得，應計入營業外收入。</p><p>以上就是關于?？谑卸悇諑熍嘤柕脑敿毥榻B，更多與稅務師培訓有關的內容，請繼續關注比網校。</p> </div> <div id="6111611" class="advert"> <b>稅務師課程推薦</b> <p>好課低至360元/科，2科及以上再享9折。</p> <span><a target="_blank">免費收聽</a></span> </div> <div id="6666116" class="correlation"> <div id="1661166" class="h3">相關文章</div> <ul> <li><a href="http://www.qiuxia222.com/shuiwushi/59400.html" target="_blank">漢中稅務師培訓</a><span>01-25</span></li> <li><a href="http://www.qiuxia222.com/shuiwushi/59289.html" target="_blank">稅務師哪個網校講得好</a><span>01-25</span></li> <li><a href="http://www.qiuxia222.com/shuiwushi/59053.html" target="_blank">古交稅務師培訓</a><span>01-25</span></li> <li><a href="http://www.qiuxia222.com/shuiwushi/59039.html" target="_blank">稅務師培訓東奧</a><span>01-25</span></li> <li><a href="http://www.qiuxia222.com/shuiwushi/58968.html" 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