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目前,国家对煤炭企业的维简费、安全生产费用的会计核算办法进行了反复的调整,这也是我国制定和执行会计新准则的过程。
At present, the state has made repeated adjustments to the accounting measures for the maintenance costs and safety production costs of the coal enterprises, which is also the process for our country to formulate and implement the new accounting standards.