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ERP Internals
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词汇表
一种会计法,其中收入和费用在其被处理时被确认(收入的情况下收到且费用的情况下支付),而不是在其被发生时确认。一些小公司采用现金会计。与应计制相对。
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书籍:ERP Internals
华夏公益教科书