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笔者近日在审计时发现,一些村集体会计对长期股权投资的核算很不规范。如何按照会计制度对长期股权投资进行核算和记账,本文略作探讨,供同行参考。
Recently, the author found at the audit that some village collective accounting accounts for long-term equity investments are not standardized. How to account and record the long-term equity investment according to the accounting system, this article briefly discusses for the peer reference.