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本書以會計人員就職必須掌握的基本專業知識、專業技能為主要內容，並針對先前出版的《基礎會計》一書的重點、難點問題進行了詳細闡述並補充了例題。本書基本滿足了會計人員就職從事會計工作的需要，也可以作為在職會計人員處理日常業務的工具書。
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