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本书介绍了预算会计的基本概况和会计核算基础知识；事业单位资产、负债、净资产、收入和支出的管理与会计核算；行政单位资产、负债、净资产、收入和支出的管理与会计核算；财政总预算的资产、负债、净资产、收入和支出的会计核算等内容
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