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本文通过分析目前煤炭成本核算中出现的问题,综合考虑煤炭行业的财务状况、特点,探讨新的煤炭行业财务核算制度。
This article analyzes the problems in the current coal cost accounting, considering the financial status and characteristics of the coal industry, and discusses the new financial accounting system of the coal industry.