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三式记帐法是充实记帐理论的重大尝试
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Journal of Finance and Economics Vol. 12, Issue 01, pp. 41 - 45 (1986)
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娄尔行. 三式记帐法是充实记帐理论的重大尝试[J]. Journal of Finance and Economics, 1986, 12(1): 41–45. 
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1986, Issue 01
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