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本书共十五章，包括外商投资企业的组建、资本的投入、资金的营运及企业解散清算的全过程。针对外商投资企业会计核算的特点，本书吸收了企业具体会计准则的新内容，对会计六要素进行了全面的确认、计量和报告。本书可作为大专院校财经专业教材，也可供外经管理人员和企业会计人员参考。
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