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guan yu qi ye xin jiu cai hui zhi du xian jie de ji ge wen ti
Author(s): 
Pages: 27
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  财会制度财务会计制度税前抵扣现行规定资本金制度我国财务会计盈余公积金成本费用税后利润新产品试制基金;
Abstract: <正> 1993年,我国财务会计模式进行了划时代的变革。《企业财务通则》和《企业会计准则》及各行业的财务会计制度,在7月1日起开始实施。为了保持政策的连续性,必须处理好新旧财务会计制度的衔接问题。我认为,以下几个问题应当明确:1、关于现行规定中允许企业税前抵扣的几项优惠政策是否继续执行问题。现行优惠政策规定,技术
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