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为了便于国营企业做好利改税后会计帐目的调整工作,财政部最近就国营工业、销、施工企业实行利改税后会计帐目调整等问题作了解答。全文刊载如下:
In order to facilitate state-owned enterprises to make adjustments to the accounting books after the profits tax reform, the Ministry of Finance recently gave answers to such questions as the adjustment of accounting records after the introduction of profits tax reform by state-owned industries, sales and construction enterprises. The full text is published as follows: