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会计概念和会计原则
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Foreign Economics & Management Vol. 02, Issue 09, pp. 28 - 40 (1980)
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R.K.莫茨, 娄尔行. 会计概念和会计原则[J]. Foreign Economics & Management, 1980, 2(9): 28–40. 
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1980, Issue 09
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