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План счетов бухгалтерского учета [электронный ресурс]: Практическое пособие. — 1. — Москва: ООО "Научно-издательский центр ИНФРА-М", 2004 — 128 с. — <URL:https://znanium.com/catalog/document?id=114950>. — <URL:https://znanium.com/cover/0071/71842.jpg>.
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