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本教材以經濟管理類本科學生培養目標為依據，以經濟管理的基本理論、核算方法為依託，以會計實務核心技能為主線，以大量實例為載體，對會計的基礎理論、基本知識和基本操作技術進行詳細講述，使讀者可以對中級財務會計的全過程進行完整的理解，為從事會計實務工作打好基礎。
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