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本文从实际工作出发,探讨了会计档案的保管在理论上与实际工作中的一些冲突,并以具体的情况为例提出了问题,并尝试给出了解决方案。
Based on the actual work, this paper discusses some conflicts between the theoretical and practical aspects of the custody of accounting files, and puts forward the solutions based on the specific conditions. At last, it gives some solutions.