谈高校会计档案的管理
Journal of Hebei Medical College for Continuing Education(2007)
Abstract
高校会计档案是指在财务管理和会计核算活动中直接形成的具有保存价值的文字材料、会计凭证、会计帐薄和财务报告等会计核算专业材料,是记录和反映单位财务的重要史料和证据.
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