在计算所得税时，企业已作为坏账损失处理后又收回的应收款项应列人企业的（ ）

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26340' and id < 2202447 and id<>'2202447' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26340' and id > 2202447 and id<>'2202447' order by id asc limit 5