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娄尔行
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娄尔行
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Erxing Lou
娄尔行
(1915-07-15~2000-05-28)中国著名会计学家、会计理论家、会计教育家,新会计学科体系的主要创始人。是中国当代最有影响的会计学家之一,中国大陆第一批会计学博士生导师之一。
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constructive cost model
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constructiveness
constructive non-denumerability
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