@article{sywh2112457443554328577,
  title = {论高新技术企业研发费用的会计核算和税务筹划},
  author = {余可欣},
  journal = {商业文化},
  year = {2024},
  number = {14},
  pages = {137--139},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457443554328577},
}