题目内容

关于售后回购业务对利息费用的摊销,下列说法错误的是()。

A. 应按库存商品回购价与售价之差进行摊销
B. 应按库存商品的售价与账面价值之差进行摊销
C. 应按5个月进行摊销
D. 摊销的利息费用属于融资费用,计入财务费用科目

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