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2006年2月发布的《企业会计准则》于2007年1月1日起在上市公司中实施至今已近两年。在实施过程中也出现了一些问题,现就新准则规范下的长期
The Accounting Standard for Business Enterprises issued in February 2006 has been in operation in listed companies since January 1, 2007 for almost two years. In the implementation process there have been some problems, now the new guidelines under the norms of the long-term