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总结出小型纺织企业从成本帐户的设立到原材料的收发及产品成本核算的简便操作方法，以减轻成本计算过程的难度及工作量。
Summarizes the simple operation methods for the small textile enterprises from the establishment of cost accounts to the receipt and delivery of raw materials and product cost accounting to reduce the difficulty and workload of the cost calculation process.