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本文结合港口企业的历史和特点,阐述了在改制上市过程中遇到的历史问题所产生的若干会计处理难点,并进行分析,提出了一些看法。
Based on the history and characteristics of port enterprises, this paper expounds some accounting treatment difficulties caused by the historical problems encountered in the process of restructuring and listing, and analyzes and puts forward some views.