[問題] 中會申論題答案
請教各位大大:
關於中會申論題第三題，小弟目前在網路上看到三家補習班的解答似乎都不太一樣，
哪家解的是對的阿? 如果其中一家答案是對的，那照另外兩家寫的答案寫是不是就
拿不太到分數(看起來三家分錄的差異還滿大的)?申論題的給分標準為何呢?
以下是解答的連結，請大大們給點意見，謝謝。
志聖: http://www.easywin.com.tw/AD/102/0823/index.html
孔王: http://cpa.get.com.tw/answer/
名師: http://meanscpa.com.tw/admin/upfiles/2013-08-28-01-26-05-1.pdf
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