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img-328215003-0001 · ~15~ (4)現金或約當現金,但於資產負債表日後至少十二個月交換或用以清償 負債受到限制者除外。本公司將所有不符合上述條件之資產分類為非流動。2.負債符合下列條件之一者,分類為流動負債:
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