Бухгалтерский учет. Конспект лекций. 2-е издание. Учебное пособие. Е. А. Потапова

Читать онлайн.



Скачать книгу

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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