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1. Wynik ze sprzedaży:a) nazywany jest w skrócie wynikiem bruttob) jest różny w zależności od prezentowanego wariantu kalkulacyjnego i porównawczego rachunku zysków i strat,c) uwzględnia koszty sprzedaży i koszty ogólnego zarządud) nie uwzględnia pozostałych kosztów operacyjnych
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