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本书以我国2017年新修订的《企业会计准则》为依据，借鉴国内外相关资料，定位于中级财务会计层次，立足于我国企业会计实务领域，以六大会计要素为主线，全面系统地阐述了会计要素的确认、计量、记录和报告，以及会计.....
