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本教材指导学员将以前课程中学到的知识和技能应用到评估财务报告准则和实务中去。包括：会计师的职业和道德义务；财务报告框架；报告实体的财务业绩；实体集团的财务报表；特殊实体；财务报告的相关会计规定的变更涉.....
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