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Theo chế độ kế toán Việt Nam hiện nay, mức chênh lệch giữa chỉ tiêu Lưu chuyển tiền tệ thuần trong kỳ trên báo cáo lưu chuyển tiền tệ được lập theo phương pháp trực tiếp so với phương pháp gián tiếp bằng bao nhiêu
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