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客观、全面地反映经济管理工作全过程的会计档案,是通过会计核算产生的系统资料,即会计工作作用于其对象而形成的专业材料。
Objectively and comprehensively reflect the entire process of economic management accounting files, through accounting data generated by the system, that is, the role of accounting work on its object and the formation of professional materials.