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连续编制合并财务报表时如何编制抵消分录 ——针对应收账款和坏账准备的计提
李君
How to Prepare Offsetting Entry when Financial Statement Continuously Prepared and Combined -According to Withdrawing of Accounts Receivable and Bad Debts Preparation
LI Jun
煤炭经济研究 . 2013, (10): 93 -96 .  DOI: A