【单选题】【消耗次数：1】
以下不属于公司、企业操纵费用、成本的方式是（ ）。
①
虚构应收账款
②
将费用作为资产挂账
③
将资产列作费用
④
随意变更成本计算方法
参考答案：
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破产案件的诉讼费用
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