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本文探讨《增值税会计处理规定》在建筑施工企业的应用,从会计科目设置、会计核算及财务管理等方面提出集团化建筑施工企业正确运用新规定的建议。
This article discusses the application of Accounting Regulations for Value Added Tax in construction enterprises, and puts forward suggestions on how to apply the new rules correctly by the group of construction enterprises from aspects of accounting setting, accounting and financial management.