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新《中小学校会计制度》首次对中小学自营食堂财务核算问题作出了规定,本文作者就其在执行过程中存在着一些问题进行了分析,并提出了解决相关问题的建议。
The new “primary and secondary school accounting system” for the first time on the financial problems of self-operated canteens at primary and secondary schools made the provisions of the author of the implementation process there are some problems were analyzed and put forward proposals to resolve related issues.