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本文针对公路养护改善工程建设过程中与贷款相关业务会计处理方法进行了探讨,提出了笔者自己的观点,以期达到规范和统一。
In this paper, we discuss the accounting treatment of loan-related business in the process of highway maintenance and improvement project construction, put forward my own point of view, in order to achieve the standard and unity.