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Рассмотрена сущность бухгалтерского учета материальнопроизводственных запасов, их правовое регулирование и организация учета. Рассмотрены проблемы учета запасов и пути их решения. /The article considers the essence of accounting of inventories, their legal regulation and accounting organization. The problems of accounting of inventories and ways of their solution are considered.
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