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Add to basketpaperback. Condition: New. Paperback. Pub Date: 2012 Pages: 171 Language: English Publisher: Lixin Accounting Press ordinary institutions of higher learning focus of the 12th Five-Year Plan textbook Accounting Series: Basic Accounting Tutorial (3) modern accounting theory The latest research results and accounting guidance is based on the latest accounting standards system. the basic theory of the meaning of accounting assumptions elements; comprehensively and systematically discusses the core of borrowing principle of.