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下列各项中，属于企业营业收入的是（）。

高老师2年前 (2024-03-25)企业会计学(00055)8

下列各项中，属于企业营业收入的是（）。

A.罚款收入

B.销售原材料收入

C.处置固定资产净收益

D.发行债券取得的款项

正确答案是B

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