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1 75. 成功公司某年度之銷貨為$250,000,備抵呆帳-應收帳款調整前為借餘$600,調整後為貸餘$2,400,依銷貨百分比法計提呆帳,則呆帳率為
A 1.2%
B 1.4%
C 0.96%
D 2%