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1. Układ kalkulacyjny rachunku zysków i strat:a) informuje o kosztach zarządu i sprzedaży ,b) dostarcza informacji o kosztach rodzajowych przedsiębiorstwac) uwzględnia zmianę stanu produktówd) w odróżnieniu od rachunku porównawczego nie uwzględnia sprzedaży środków trwałych
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