Михайлец В.

Учёт и анализ основных средств. Бухгалтерия производства спиртных напитков


Скачать книгу

а также в качестве субсидий правительственного органа – по рыночной стоимости на дату принятия к БУ.

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

      Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

      Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

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