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1. Układ rodzajowy rachunku zysków i strat: a) różni się w stosunku do układu kalkulacyjnego odmiennym zestawieniem działalności podstawowej operacyjnejb) różni się w stosunku do układu kalkulacyjnego odmiennym zestawieniem pozostałej działalności operacyjnejc) pokazuje różne wyniki ze sprzedaży na poziomie działalności podstawowej operacyjnejd) nie odzwierciedla działalności finansowej (tj przychodów i kosztów finansowych) przedsiębiorstwa
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