<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>01288nam a2200217Ia 4500</leader>
  <controlfield tag="001">CTU_173958</controlfield>
  <controlfield tag="008">210402s9999    xx            000 0 und d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="c">325000</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
   <subfield code="a">657</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
   <subfield code="b">B450</subfield>
  </datafield>
  <datafield tag="110" ind1=" " ind2=" ">
   <subfield code="a">Bộ Tài chính</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="a">Hướng dẫn hạch toán chế độ kế toán ngân sách và tài chính xã sửa đổi, bổ sung :</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="b">( Ban hành theo Thông tư 146/2011/TT-BTC ngày 26-10-2011 của Bộ Tài chính hướng dẫn sửa đổi bổ sung chế độ kế toán ngân sách và tài chính xã ban hành kèm theo quyết định số 94/2005/QĐ-BTC)</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="c">Bộ Tài chính ; Thùy Linh, Việt Trinh (sưu tầm và hệ thống hóa)</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="a">Hà Nội</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="b">Lao động</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="c">2011</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
   <subfield code="a">Trình bày chế độ kế tóan ngân sách và tài chính xã (đã được sửa đổi, bổ sung). Hướng dẫn xây dựng dự toán ngân sách nhà nước năm 2012,...</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="a">Accounting,Budget,Kế toán,Ngân sách</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="x">Law and legislation,Luật và pháp luật</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
   <subfield code="a">Trung tâm Học liệu Trường Đại học Cần Thơ</subfield>
  </datafield>
 </record>
</collection>
