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文章阐述了研发费用相关优惠政策以及开滦集团研发费用会计核算与管理现状,给出了研发费用会计核算与管理建议。
The paper describes the preferential policies related to R & D expenses and the current accounting and management status of R & D expenses of Kailuan Group, and gives some advice on the accounting and management of R & D expenses.