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21.Chi phí cơ hội là những chi phía. Phát sinh để có cơ hội kinh doanhb. Là lợi nhuận tiềm tàng bị mất đi khi chọn phương án hành động này thay cho phương án hành động khácc. Là những chi phí phản ánh trên sổ kế toánd. Cả 3 đáp án trên
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