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山口経済学雑誌 Volume 41 Issue 5-6
published_at 1994-05-31
Die Behandlung von immateriellen Vorleistungskosten in der Kostenrechnung und der Investionsrechnung : Im Mittelpunkt des Interesses stehen die Forschungs-und Entwicklungskosten
原価計算および投資計算における非物的事前給付原価の取扱い : 研究・開発費を中心として
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