以下为句子列表:
英文: Article 13 In respect of income obtained by enterprises in the form of non-monetary assets or rights and interests, such income shall be computed or appraised with reference to prevailing market prices.
中文: 第十三条企业取得的收人为非货币资产或者权益的,其收入额应当参照当时的市场价格计算或者估定。
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